A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

While the Defendant had been operating a gas station in the name of Jeonnam-gun C, Jeonnam-gun, D gas stations, the Defendant: (a) supplied tax-free diesel transit to a farming household; (b) sold tax-free diesel transit through taxation diesel transit after partially deducting it; and (c) sold it instead of filling it; and (d) sold profits equivalent to approximately 300 won per liter (e.g., heavy oil market price - heavy oil market price); and (e) farmers do not accurately distinguish it from pure transit and heavy oil; (b) supplied pseudo petroleum products by mixing it with pseudo petroleum products to a farming household that ordered the transit of tax exemption transit; and (c) sold pseudo petroleum products while selling them in transit.

On December 28, 2011, the Defendant issued an order of 2,00 liter of the Victim E using a purchase card for tax-free transit at the above D gas station. The Defendant manufactured and sold pseudo petroleum products mixed with approximately 10% of the pseudo petroleum products, which are mixed with 10% of the lux oil in a way that the Defendant supplied the tank vehicles operated by the Defendant with duty-free transit transit and light oil together, and supplied it via a storage tank via the victim’s facility load storage tank at the same time.

In addition, from September 2, 201 to April 30, 2012, the Defendant manufactured and sold pseudo petroleum products (pseudo petroleum products mixed with about 10 to 40% of light oil in transit) 350,823 liters over 186 times, as indicated in the attached list of crimes, and by deceiving victims to supply tax-free transit and by deceiving them to settle 45,197,760 won at the price of tax-free transit.

Summary of Evidence

1. Defendant's legal statement;

1. The statement of each police officer made to F and G;

1. E statements;

1. Delivery of test and analysis results, replies to requests for analysis of oil ingredients, and reports on investigation (the result of sampling samples);

1. Personal tax-free petroleum purchase cards, personal card transactions, and each tax-free petroleum management ledger;

1. Investigation Report-Application of Acts and subordinate statutes concerning oil prices;

1. Relevant Article of facts constituting an offense and the former Petroleum and Petroleum Substitute Fuel Business Act, each of which is intended to choose a penalty.