1. The defendant A and B shall be punished by imprisonment with prison labor for ten months and for six months;

2. Defendant C is not guilty.

Punishment of the crime

[Criminal Justice] On March 7, 2014, Defendant B was sentenced to 8 months of imprisonment for fraud, etc. and 2 years of suspended execution in the branch court of Suwon District Court on March 7, 2014, and the judgment became final and conclusive on March 15, 2014.

[Status of Defendant A] The representative director of G Co., Ltd., a waste collection and transportation business entity and energy business entity, and Defendant A entered into a “heat supply and incineration contract” with H farming association around July 27, 2005, and supplied H farming associations with hot water heating.

Defendant

B From November 2008 to May 31, 2010, B operated L petroleum retail shops in the Ha of the Sound Group of Chungcheongnam-do (the Defendant C from September 2009 to December 31, 2013), from October 15, 2010 to December 31, 2013.

Defendant

D operated a Nriju station from July 1, 2004 to December 31, 2013 in Chungcheongnam-gun M.

[Opening up the tax-free oil system for agriculture] The government prepared a special taxation system as part of the establishment of the agricultural foundation to support farmers with oil necessary for farming agricultural products, supplied oil at the price exempted from traffic tax, value-added tax, etc. (hereinafter “tax-free oil”). On the other hand, the tax office has granted the tax-free oil purchase card possessed by farmers at the tax-free price and submitted it to the competent tax office after receiving a detailed statement of the supply of the tax-free oil from the agricultural cooperative to which the farmers belong.

【Criminal Facts】

1. On July 27, 2005, Defendant A and Defendant B entered into a “heat supply and incineration contract” with H farming association (representativeO) on the condition that he was entrusted with the operation of incineration facilities owned by the said corporation and received KRW 60 million each year under the name of heat usage fees, and entered into a “herat supply and incineration operation contract” with the contents of heating necessary for the free temperature room of the said corporation, and then the waste collector’s waste collection business.