A defendant shall be punished by imprisonment for one year.

However, 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

The defendant is a person who operates a gas station under the trade name of the D gas station in Jeonnam-gun, Jeonnam-gun, and the above D gas station is a business establishment dealing with the transit of tax exemption.

In order to cultivate crops on the winter season, the heating system should be operated, and the heating system should be used for tax exemption support by the government.

In order to use tax-free transit, farmers pay the purchase card for the purchase of tax-free transit at the above D gas station, which is a business place dealing in the use of tax-free transit, and D gas stations will deliver tax-free transit equivalent to the price to the oil tank of the Hasssk farm.

The Defendant supplied the transit of tax exemption to the farm and sold it through taxation transit by partially deducting the transit of tax exemption, and instead put it into the transit, leaving about 300 won per liter's profit (e.g., transit price - transit price) equivalent to 300 won per liter's profit, and the farmers cannot accurately distinguish transit by mixing it with pure transit and light oil, and supplied fake petroleum products by mixing it with oil to the farm household that ordered the transit of tax exemption, and brought about the profits from selling in the transit of tax exemption by mixing it with oil.

On December 11, 201, the Defendant issued an order of 2,000 liters for the victim E to pay the purchase card for a tax-free transit. The Defendant manufactured and sold fake petroleum products with approximately 70% of light oil in the same way as the victim’s facility load storage tank, supplying the vehicle operated by the Defendant with duty-free transit along with heavy transit and light oil.

In addition, from September 22, 201 to April 30, 2012, the Defendant manufactured and sold fake petroleum products equivalent to approximately KRW 685,458,674 won at a market price over 205 times, as indicated in the attached list of crimes, and sold fake petroleum products (fake petroleum products mixed with approximately 40-97% of oil in transit, etc.) and deceiving the victim as if he/she supplied tax exemption transit.