특정경제범죄가중처벌등에관한법률위반(사기)등
The judgment of the court below is reversed.
Defendant
A Imprisonment with prison labor for three years, and for two years and six months, respectively.
(b).
1. In the facts charged and the summary of the judgment of the court below, the name of the company, business, etc. for convenience is abbreviationd as stated in the judgment of the court below.
A. The summary of this part of the facts charged is 52.8 billion won (=4.8 billion won) including value added tax in an amount excluded from value added tax of 48 billion won between Q and Q on April 23, 2009. The summary of this part of the facts charged is as follows: (a) the Defendants conspired to acquire the reverse-related loans for design from the Military Mutual Aid Association by falsely increasing the reverse costs for design with R, etc. and ordering AK to provide false design consulting services; and (b) the amount including value added tax of 48 billion won is 52.8 billion won (=4.8 billion won).
The term “ Q&C design service contract” (hereinafter referred to as “AK service contract”) is a false design consulting contract (hereinafter referred to as “AK service contract”) between Q and K on May 29, 2009, which provides a false service cost of KRW 8.8 billion. From May 27, 2009 to September 13, 2009, deceiving the Military Mutual-Aid Association by using the false design consulting contract (hereinafter referred to as “AK service contract”) to transfer money of KRW 14.4 billion in total from May 27, 2009, including value added tax, to KRW 1.8 billion in total, KRW 1.4 billion in the name of Q-related loan of KRW 8.4 billion in the account, KRW 9.4 billion in the name of Q-related service, KRW 1.8 billion in the name of 9.4 billion in the account, KRW 1.4 billion in the aggregate, KRW 1.5 billion in the name of Q-related service.
2) The lower court found Defendant A guilty of this part of the facts charged, and acquitted Defendant B of this part of the facts charged on the ground that: (a) Defendant B is not recognized as a public conspiracy, deception, and criminal intent with Defendant A, etc.
(b).