A defendant shall be punished by imprisonment for one year.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

From around July 31, 2012 to July 31, 2012, the Defendant operated a gas station with the trade name called F station in Yong-Namnameee E.

The Defendant provided the tax-free oil to farmers and fishermen by the government, submitted to the competent tax office an application for refund of the tax-free oil to refund the tax-free oil to farmers and fishermen, applied for the tax-free oil exceeding the corresponding tax-free oil provided by the supplier, and tried to refund it.

Around January 15, 2010, the Defendant supplied 142,09 liters to farmers during the period of one month from January 15, 2010 to December 15, 2012, the Defendant received a refund of the reduced or exempted tax amount of 55,028,070 won for 104,072 liters after deducting the actual quantity supplied in the total quantity of the application by mail from the total quantity of the application by submitting an application for refund of the tax amount corresponding thereto, despite having supplied 246,171 liters to farmers.

Accordingly, the Defendant received the tax refund by illegal means.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. A written accusation;

1. A certificate and a list of transferors of tax-free cards;

1. An application for refunding a tax-free or abated tax amount;

1. Application of Acts and subordinate statutes of the specifications of transactions of self-reliance deposits;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and the text of Article 3 (1) of the Punishment of Tax Evaders Act;

1. The amount of the instant tax refund for the reason of sentencing under Article 62(1) of the Criminal Act, or the fact that the Defendant appears to have little profit from the instant case, and the Defendant’s property, including the gas station of this case, collected some amount after the public auction procedure is in progress.