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 was engaged in petroleum retail business under the trade name of “C gas station” in B at B of Naju.

A petroleum retailer shall not evade taxes or receive a refund or deduction of taxes by using or selling petroleum to be used by farmers, persons engaged in forestry, and fishermen for other purposes.

Nevertheless, the Defendant, around August 2008, sold light oil to farmers for agriculture from July 1, 2008 to July 31, 2008, without selling 287 liter for agricultural use, and sold it to many unspecified general taxable persons, applied for the refund of tax-exempt or exempted amount to farmers as if he sold 287 liter for agricultural use. On August 28, 2008, the Defendant received a refund of 136,496 won in total, including traffic tax, education tax, driving tax, etc. on the above 287 liter from the Naju District, and in the same manner, as indicated in the attached list of crimes in the same manner, from around 38 times to January 30, 2012, the Defendant received a refund of 1,107,572,785,828 won in total tax on the aggregate of 57,85,828 won in the Naju District.

As a result, the Defendant was refunded taxes by using and selling petroleum to be used in agriculture, forestry, or fishery by farmers, persons engaged in forestry, and fishermen for purposes other than those of agriculture, forestry, or fishery.

Summary of Evidence

1. Defendant's legal statement;

1. An application for tax-free petroleum refund, statement of the supply of tax-free petroleum, etc. by a petroleum retailer;

1. Value-added tax return, a list of total sales by customer and credit card issuance table;

1. A written accusation;

1. Application of Acts and subordinate statutes to the investigation report (illegally refunded amount);

1. Article 9 (1) 1 and 3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010); Article 4 (1) of the Punishment of Tax Evaders Act; Article 106-2 (1) 1 of the Restriction of Special Taxation Act: Selection of imprisonment;

1. The former part of Article 37 of the Criminal Code among concurrent crimes.