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The Defendant is not guilty. The summary of the judgment of this case is publicly notified.
Reasons
1. The summary of the facts charged is as follows: C (hereinafter “C”) located in B during the period from March 21, 2014 to August 31, 2015, the Defendant:
A person, composed of an oil tank with load capacity of 50,000 liters and one fixed-type principal organic beverage, shall install a gas station, and a water station shall be called a contract for transportation of ready-mixed with C or a contract for lease of ready-mixed transportation vehicles, etc. (hereinafter referred to as the "contract for transportation of ready-mixed, etc." referring to the above contract).
After the conclusion of the contract, the above person, who is installed in C, supplied the owners of concrete mixtures with a total of 751,789 liters by paying part of the cost of transportation of ready-mixeds to the owners of the truck using concrete mixtures trucks according to the contract, for the purpose of paying the cost of transportation to the transit at the oil handling place, and operated the petroleum sales business without registering it with the competent authority.
2. Determination
A. The term “petroleum sales business” under the Petroleum and Petroleum Substitute Fuel Business Act refers to the business of selling petroleum, and the term “sale” refers to the act of transferring petroleum products to actual consumers, etc. for consideration (see Supreme Court Decision 2001Do5632, May 14, 2002, etc.). Meanwhile, a contract takes effect when one of the parties agrees to complete a certain work and the other party agrees to pay remuneration for the result of the work, and the contractor may provide materials to the contractor as to the work (Article 69 of the Civil Act). B. According to the records, according to the agreement, etc. entered into between C and concrete mixed truck drivers, it can be acknowledged that the freight required for the transportation of ready-mixed containers is to be borne by C.
In light of the above circumstances, the Defendant’s supply of light oil to concrete mixed owners is based on the above contract, and only the part regarding the supply of light oil under the above contract is separate and assessed as “sale” under the Petroleum and Petroleum Substitute Fuel Business Act.