공문서변조등
The judgment of the court below is reversed.
Defendants shall be punished by imprisonment for two years.
However, for three years from the date this judgment becomes final and conclusive.
1. Summary of grounds for appeal;
A. The lower court convicted the Defendants of all the charges on the premise that L, operated by the Defendants, constitutes the so-called “pest” under the premise that it constitutes a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), the violation of the Aggravated Punishment, etc. of Specific Economic Crimes (Delivery of False Tax Invoice, etc.), and the Act on the Regulation and Punishment of Criminal Proceeds Concealment. However, L, a corporation established by the Defendants
In addition, regarding the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Embezzlement) and the actual transaction has been conducted with other business partners. Furthermore, as to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Embezzlement), so long as the company that received goods from L did not own the money under the name of K, which was remitted to the account in the name of L’s representative, as long as it cannot be seen as “other’s property” in the crime of embezzlement, the above amount cannot be recognized as the Defendants’ property custodian. Even if the above facts charged are found guilty, the value-added tax received by L from each sales office should be deducted in calculating the amount of embezzlement. The violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (the Defendants’ issuance, etc. of false tax invoices only set up L separately and set up L, and thus, even if L is deemed to be L, the acquisition of economic profits through L is merely a profit arising from the instant embezzlement or breach of trust, so it cannot be said that the Defendants have “for profit-making purposes” under Article 8-2 of the Act on Aggravated Punishment, etc.
As to the violation of the Act on the Regulation and Punishment of Criminal Proceeds Concealment, even though L is L's compliance, the defendants are paid goods from their customers by using the name of L's.