A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. Under the factual basis system, the duty-free oil system provides farmers with oil at the prices exempted from value added tax, traffic, energy, and environment taxes, education taxes, liquor taxes, etc. to support the oil necessary for farming. Farmers meeting certain requirements may purchase the oil at the prices exempted from the above taxes in the oil prices traded during the market using the above card after issuing the duty-free oil purchase card with the allocation of duty-free oil from the agricultural cooperative, which is the duty-free oil management organization, along with the allocation of duty-free oil in accordance with the requirements for the allocation of duty-free oil. The oil seller who sells the duty-free oil to the farmers may receive the refund of the exempted tax amount by submitting the sales slip of the duty-free oil purchase card to the relevant agricultural cooperative, and submitting the certificate of duty-free oil supply to the head of the competent tax

From June 2010 to June 201, the Defendant abused the aforementioned tax-free oil system as the operator of the “C gas station” located in Chungcheongnam-gun, Chungcheongnam-gun, and intended to gain profits by submitting a certificate of tax-free oil supply issued by Nonghyup based on the false sales slips to the tax office, instead of giving KRW 300 per liter to the largest farmer who purchased the tax-free oil, as if he did not actually sell light oil to the farmers who received the tax-free oil purchase card without selling it as tax-free oil, and instead, having received the certificate of tax-free oil supply issued by Nonghyup, based on the false sales slips.

In addition, the Defendant paid the amount of petroleum to each company as if he purchased it from the company in normal wholesale prices in preparation for a tax investigation on the sales of the tax-free transit, and received the corresponding sales account statement, while he was pretended as if he had already sold it to farmers, so one-time “tax-free” transit, which cannot keep evidentiary materials such as card slips or tax invoices, is exempt.