A defendant shall be punished by imprisonment for two years.

The evidence of Seoul Central District Prosecutors' Office No. 2479, which was seized, No. 12 to 2012.

Punishment of the crime

1. The parties’ status and role D is the person who operates a solvents company E, F, G, and H, which is an agent, who sells solvents to a disguised trading company by means of preparing false tax invoices in supply of solvents from I (State), J, etc., and the actual solvents is a person who supervises the business of selling fake petroleum manufacturers for the manufacture of fake petroleum.

K delivers to the above D M, (ju) N,O, P, Q, R, T, T, U's respective business registration certificates, passbooks, etc., which are the disguised traders from L, etc. for the purpose of disguised use in the transaction of solvents, and according to the above D's instructions, K is a person in charge of overall control over the order of solvents for the manufacture of fake petroleum, transportation, sale, and sales proceeds.

V is a person in charge of the business of transporting solvents, etc. to fake petroleum manufacturers for the purpose of manufacturing fake oil, who employs W, X, and Y as a tank transport engineer in accordance with the direction of the above K.

L, which is a disguised trading company, has established M, (ju)N,O, P, Q, R, etc. and transmitted its business registration certificate, etc. to the above D through the above K. A person who manufactures fake petroleum by being supplied with solvents in the name of the aforementioned disguised trading company of M, etc. from the above D and resells it to or together with Z, etc.

Defendant

A, along with A, opened under the name of S, T, and U, a disguised trader, AB, etc., and delivered its business registration certificate, etc. to the said D through the said K, and received solvents from the said D, and made and sold fake petroleum products with the said K, AA, AC, AD, etc., and managed the accounting affairs such as the management of the sales and collection details, and the management of the manufacturing plant.

AE is a person in charge of reporting the details of false solvents distribution to the Korea Petroleum Quality Management Agency according to the direction of the above K.

AA shall be the defendant.