A Imprisonment with prison labor for six months, Defendant B shall be punished by a fine of ten million won, respectively.

except that this judgment.

Defendant

A on April 13, 2018, the Busan District Court sentenced one year and six months of imprisonment and three years of suspended execution on November 29, 2018 to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement).

1. Defendant A is a person who actually runs a stock company B.

On February 4, 2015, the Defendant received false invoice from the above company office located in Busan Shipping Daegu C and D, and received false invoice amounting to KRW 1,549,752,000 in total, 17 times from around that time until January 25, 2017, as shown in the separate sheet of crime, as if the Defendant had not been supplied with goods or services from E even though he had not been supplied with goods or services, and received false invoice amounting to KRW 200,000 in total, as shown in the separate sheet of crime.

B. On April 23, 2015, the Defendant submitted a false list of total invoices for individual suppliers: (a) filed a return of the first income tax for the year 2015 from Suwon-dong, Busan-gu; and (b) filed a false list of invoices for individual suppliers as if he received goods or services equivalent to KRW 400,000,000 from January 1, 2015 to March 31, 2015, although there was no fact that he received goods or services from E during the period from January 1, 2015 to March 31, 2015.

2. Defendant B is a corporation established for the purpose of food, wholesale and retail business, etc.

A, the user of the defendant, is the first-class in connection with the defendant's business.

1,549,752,00 won in total as described in paragraph 1,549,752,00 and 1-B.

As described in paragraph (1), a violation of the Act was committed by submitting a false list of invoices by seller.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. A written accusation;

1. Details of receipt of the Tax Limit Line;

1. A purchase (electronic account statement);

1. A list of invoices by seller (the first half of January 2015);

1. Copy of corporate register;

1.Each investigation report F.