The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal can be recognized as Voluntaryness of the suspect examination protocol of Defendant A by the prosecution, and the decision that Defendant A mediated or mediated the conduct of sale in transit through tax exemption is unfair since it was formally separated from Defendant B and C prosecuted as an accomplice. Thus, the judgment of the court below which acquitted Defendant of the facts charged is erroneous in matters of law by misunderstanding the facts

2. Determination

A. The summary of the facts charged is that a farmer who meets certain requirements was confirmed by the Nonghyup from July 2008, the Defendant paid the tax-free price at the gas station registered with the Nonghyup from around July 2008 using the physical card exclusively for the purchase of tax-free diesel, and the gas station operator purchased the transit from the oil station to the farmer at the tax office having jurisdiction over the gas station and then can purchase the transit through the tax exemption in the manner of receiving the refund of the tax equivalent to the above difference in the tax at the tax office having jurisdiction over the gas station. Based on the fact that the gas station operator can purchase the transit from the oil station in the manner of receiving the refund of the tax at the tax office having jurisdiction over the gas station, the Defendant borrowed the mobile card settlement terminal in the name of the gas station from C, B, etc. without registering the petroleum sales business and supplied some farmers with the transit through the oil station to the farmer, and partly received the purchase price for the transit through the tax exemption and sold it to the distributor in the name without the name "free data",

Any person who intends to engage in petroleum sales business shall register with the competent authority, as prescribed by Ordinance of the Ministry of Knowledge Economy.

Nevertheless, the Defendant, around January 9, 200, ordered K to purchase tax-free transit 20,000 litress from C to pay 12,200,000 litres using a mobile card terminal in the name of the Liquefied-gu, Seoyang-gu, Seoyang-gu, Seoyang-gu, Seoul, and also from January 6, 2009 to May 8, 2009, 137 as shown in the list of crimes.