1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Facts of premise;

A. (1) The Defendant, a farmer, was issued a purchase card of duty-free petroleum (oil supplied at a price at which taxes, such as value-added tax, traffic tax, and environment tax, are deducted) from the C Cooperatives to support the oil necessary for farming by the Plaintiff. After the Defendant, a farmer, who is a farmer, was assigned a duty-free oil upon filing an application for tax-free oil allocation with the C Cooperatives, the Defendant supplied the oil to the farmer at the designated gas station, and is settled by the tax-free oil card.

Since then, the gas station is a structure in which the head of the competent tax office is entitled to refund the amount equivalent to the sales tax if he/she files an application for refund of the abated or exempted tax amount.

The original source of the purchase fund (the original source of the fund) has been purchased and delivered through a tax exemption to the extent that it was first paid or delivered and delivered to the Plaintiff or to a third party through the Plaintiff.

Belgium Meanwhile, the Plaintiff supplied the Defendant with heavy oil and light oil for plastic heating. The Plaintiff calculated 300 won to 320 won per liter, who received, delivered, or delivered the supply price in cash, in return for the Defendant, and deducted it from the supply price.

B. The confirmed specification of the original Defendant’s transactions (i.e., the original Defendant purchased tax exemption from the tax exemption from the tax exemption from the tax exemption from December 4, 2009 to March 14, 2013, the final conviction is equivalent to KRW 241,711,220 (=20,952,200 KRW 220,759,020) with the tax exemption amounting to KRW 252,00,00.

B. Meanwhile, the investigative officer’s investigation report that seized the Plaintiff’s heavy oil and glass supply account books (hereinafter “instant account books”) stated to the effect that “The details after the supply of KRW 7,300,000 won at the market price of 10,000 on March 18, 2013 related to the Defendant is not confirmed.”

Article 22(1) of the Act shall apply to the prosecutor.