Defendant

A and C shall be punished by imprisonment for six months, and by imprisonment for eight months, respectively.

However, from the date this judgment becomes final and conclusive, respectively.

Punishment of the crime

[criminal record] On February 22, 2017, Defendant A was sentenced to imprisonment with prison labor for a violation of the Assembly and Demonstration Act in the Daegu District Court Kimcheon Branch of the Daegu District Court on April 2, 2017, and the suspended sentence was finalized on November 18, 2017.

[2] Under the criminal facts, the tax-free oil system is a special system for supporting farmers with oil necessary for farming, which supplies oil to farmers at the price exempted from value added taxes, traffic energy and environment taxes. The farmers meeting certain requirements are entitled to purchase oil at the price exempted from the above tax in the oil price traded during the market using this card after obtaining the tax-free oil purchase card with the allocation of tax-free oil from agricultural cooperatives, which is the duty-free oil management organization, in accordance with the allocation of tax-free oil, and the oil sales business operator who sells tax-free oil to farmers shall submit the sales slip of the tax-free oil purchase card to the relevant agricultural cooperative, and receive the tax exempted by submitting the certificate of tax-free oil supply to the head of the competent tax office every month.

Defendant

B In operating “F gas station” in Kimcheon-si, Kimcheon-si, a person designated as a seller of free petroleum for agriculture, and Defendant C is the representative director of H (hereinafter “H”) of the agricultural partnership H located in Kimcheon-si, and Defendant A as a general director of the same legal entity, Defendant A registered a mushroom growing disinfection machine to cultivate five seeds and received an annual allocation of 85,397 square meters from the said F gas station through free oil exemption.

The Defendants, by abusing the duty-free oil supply system, pretended to supply duty-free oil by means of a debit card for purchasing duty-free oil as if they were supplied more quantity than that actually supplied to H, and conspired to settle some of the corresponding amount of refund tax (300 won out of 375 won per 1 liter via 375 won) as the oil price for H F stations.

Defendant

B. The above.