Defendant

A and B shall be punished by imprisonment for one year, by a fine of 5 million won, and by a fine of 1 million won, respectively.

Punishment of the crime

1. Defendant A is an employee who is in charge of the handling of duty-free petroleum for fishing at Ha, Ha, Jeonnam-gun, Ha.

On May 4, 2010, the Defendant prepared a false delivery order, oil receipt and payment ledger, and purchase ledger of the above J branch's credit and supply 2,00 liters (tax exemption amounting to KRW 1,527,000) for the fishery, after obtaining approval from K of the credit division of the above J branch's credit division and L of the branch branch's L, and received the above payment from B in return for the above payment.

In addition, as indicated in the separate list of crimes (Article 1-a), the Defendant prepared a false delivery order, etc. through 95 times from 14 persons, such as B, etc. who are not eligible for tax exemption to April 10, 2012 upon request from 14 persons who are not eligible for tax exemption and received approval from 95 times in the above manner, and then supplied 145,200 liter (total tax exemption amount of KRW 140,007,160) in total to 140,502,40 won in total, and 10 persons, such as B, etc. paid the above payment to 10 persons, including B, etc., and received the above tax exemption transit, respectively.

Accordingly, the Defendant, in collusion with 14 persons in charge of the operation of the JJ branch in order to induce the victims from participating in the Suwon-gun, the Defendant received a total of 145,200 liters from the above tax exemption.

B. On August 26, 2009, Defendant A prepared a false delivery order, oil receipt ledger, and purchase ledger at the above JJ branch, and the head of the credit division and branch office at the above J branch, who may know of the circumstances. The defendant A, upon request of the beneficiary M to supply the duty-free transit at the above J branch of Suwon-gun for the supply of the duty-free transit.