A defendant shall be punished by imprisonment with prison labor for not more than ten 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 captain and the actual owner of Jeju Ship B (9.77 tons) from November 12, 2009 to April 6, 2014, and the captain and the actual owner of Jeju Ship C (9.77 tons) from April 21, 2014.

In accordance with the Restriction of Special Taxation Act, the petroleum products supplied to fishermen through D are exempted from value-added tax under the Restriction of Special Taxation Act, and the Defendant was aware that such petroleum products are not used for the purpose of transporting passengers, not for the purpose of transporting passengers, because the Defendant was aware of the fact that it is not used for the purpose of transporting passengers, not for the purpose of fishing.

Nevertheless, the Defendant supplied duty-free petroleum supplied by the government to fishermen through the D Cooperatives, and transported G salves work workers, a cargo ship sunken on the near the F, or used as fuel oil for transporting H base station repair workers.

On May 13, 2011, the Defendant, at the JA oil station located in Jeju Island I, deceiving the Defendant as if he would be used in B’s fishery business that the Defendant operates, and then, he was supplied from the JA to receive 2,516,640 litresponding KRW 1,400,00 of the market price of 2,516,640 from the JA and then, from October 19, 2016, he was supplied with 21 26,424,618 litresponding around 21 times, such as the list of crimes, from October 19, 2016.

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement of K, L, or M;

1. Application of Acts and subordinate statutes to a duplicate of a tax-free petroleum supply card for the fishing business, investigation report (Attachment to evidentiary materials for the calculation of the standard amount of oil oil), investigation report (report on the confirmation of tax-free oil

1. The relevant Article of the Criminal Act and Article 347(1) of the Criminal Act, inclusive, the choice of imprisonment with prison labor;

1. Article 62 (1) of the Criminal Act;

1. The defendant's reasons for sentencing under Article 62-2 of the Criminal Act of the community service order.