Defendant

A and B shall be punished by a fine of KRW 1,000,000, and Defendant C shall be punished by a fine of KRW 500,000.

The Defendants respectively.

Punishment of the crime

1. Tax-free gasoline supplied to Defendant A fishery business operators is prohibited from being used for any purpose other than the fishery business, and tax-free gasoline shall not be supplied if Defendant A fishery business operators do not engage in fishing even if he/she owns a fishing vessel.

Nevertheless, Defendant A prepared a false entry and departure report as if he/she departs from the port for the purpose of fishing by operating a coastal composite fishing boat E (SO-gu in Busan, 1.18t) he/she owns, and tried to be supplied with tax exemption.

The defendant, even though he did not leave the above E for factual operation, shall leave the port for operation at the Busan Coast Guard Diplomatic Police Station on March 3, 2017.

On the same day after filing a false departure report, E submitted a false entry and departure report and tax-free cards to the person in charge of duty-free petroleum at the port located in Gangseo-gu Busan, Busan, the Busan, and received tax-free petroleum supply via 31 times from around that time to September 26, 2017, by submitting a written order for release to G gas stations located in Gangseo-gu, Busan, for which the person in charge was issued a duty-free oil delivery, and received tax-free gasoline 100 L (in the face value, 63,805 won) from around that time, and received tax-free gasoline 3,100 L (in the aggregate of 1,843,155 won) through 31 times, such as crime daily list (1) to September 26, 2017.

2. Tax-free gasoline supplied as tax-free for Defendant B and Defendant C to those who jointly commit crimes cannot be used for any purpose other than the fishery, and tax-free gasoline may not be supplied if they do not fish even if they own a fishing vessel.

Nevertheless, Defendant B is the captain of the above vessel to receive tax-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty-free duty