The Defendants’ appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable that each sentence (a fine of KRW 10 million is imposed on the Defendants, and a fine of KRW 20 million is imposed on the Defendants B) declared by the lower court to the Defendants.

2. The judgment of the court below is found to be contrary to the facts of the crime, but in this case, the defendant Eul extracted small amount of oil remaining in the oil tank in return for the cleaning of the oil tank free of charge, and omitted tax by selling the oil oil at a low price. The defendant Gap knew of such circumstance, and assisted and aided the above fact by transporting the oil tank oil, and the nature of the crime is poor. The quantity of the non-data mitc oil sold by the defendant Eul is a large quantity of less than 955,800 liter and the value is about 5270 million won. The quantity of the mit C oil transported by the defendant Eul is about 510,00 liter, and the quantity of the mit C oil transported by the defendant Eul is about 510,000 liter, one time a suspended sentence, one time a fine is imposed for the same kind of crime, and the defendant Gap also was punished once a suspended sentence, and the court below's judgment of this case's sentencing is not justified.

3. In conclusion, the defendants' appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act, since there is no reason to do so, and it is so decided as per Disposition.