The prosecutor's appeal is dismissed.

1. On the date on which the defendant asserts that he was engaged in fishing activities, the defendant was working in the luminous steel mill and did not actually engage in fishing activities. Thus, even if the defendant was found to have obtained tax-free oil as stated in the facts charged, the court below found the defendant not guilty, and there is an error of law by misunderstanding the facts and affecting the conclusion of the judgment.

2. Determination

A. The lower court: (1) The Defendant appears to have actually captured and sold active fish in light of the testimony that D purchased active fish from the Defendant; and (2) the value-added tax on any of the following petroleum products (referring to the petroleum products under the Petroleum and Petroleum Substitute Fuel Business Act; hereafter in this Article, referred to as “tax-free petroleum”) and individual consumption tax, traffic, energy and environment tax, education tax, and automobile tax on driving of automobiles (hereafter in this Article, referred to as “automobile tax”) under Article 106-2 of the Restriction of Special Taxation Act shall be exempted as prescribed by Presidential Decree:

1. Article 14 of the Special Cases Concerning the Application of Value-Added Tax Exemption and Tax Exemption, etc. for Machinery, Materials, and Petroleum Products for Agriculture, Livestock, Forestry, Forestry, and Fishing prescribed by Presidential Decree (hereafter referred to as "farmers, fishermen, etc." in this Article) and the Restriction of Special Taxation Act for farmers, persons engaged in forestry, and fishermen prescribed by Presidential Decree (hereafter referred to as "farmers, fishermen, etc." in this Article) shall be subject to the application of zero-value-Added Tax Exemption and Tax Exemption, etc. on such machinery, materials, and petroleum products as prescribed by Presidential Decree;