A defendant shall be punished by imprisonment for a term of one year and two months.

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 the owner of a coastal sea-net fishing vessel C (2.99 tons) and a fish farm management vessel D (1.44 tons).

1. The Defendant, without any particular review, issued a shipment instruction to the victim’s Republic of Korea to be supplied with tax-free gasoline (hereinafter referred to as “tax-free gasoline”) and supplied tax-free gasoline to the E stations directly operated by the Fisheries Cooperatives, by using the fact that the Defendant was actually engaged in fisheries, such as managing the Dro farm, etc., but was provided with tax-free gasoline for personal use or sold and distributed it to the duty-free oil collectors.

In fact, the Defendant was provided with tax-free oil by the victim, and was well aware that he/she should use the tax-free oil only for the purpose prescribed by the above Acts and subordinate statutes, but he/she did not have been engaged in fishery by using D's aquaculture management, etc. for the prescribed purpose.

Nevertheless, around January 3, 2015, the Defendant was issued a delivery order by presenting a false production performance report, a tax-free oil card as if he/she used it as fuel for D fishing vessels, and then supplied 100 liters of duty-free oil (tax exemption amounting to 62,955 won, tax exemption amounting to 130,600 won) on the spot.

In addition, the Defendant was supplied with a total of 22,00 liter (a total of 13,509,100 won, and a total of 30,926,600 won) over 220 times as shown in the attached Table I in the following manner during the period from that time to December 21, 2015.

2. On July 2014 to August 8, 2014, the Defendant is a self-employed business entity in I’s name for the purpose of being supplied with duty-free oil from the G Water Cooperatives E stations.