However, the execution of the above punishment shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

[2017 Highest 925]

1. On April 2016, the Defendant told the victim D to the effect that “The Defendant would have paid KRW 30 million out of the above KRW 55 million to the victim E before the first police officer, and would have started construction work with the said KRW 30 million if the Defendant first paid the said KRW 5 million.”

However, in fact, the defendant received the above KRW 30 million from the injured party and thought to use it as construction cost in other construction sites, and there was no funds to implement the contract with the injured party, so the injured party did not have the intent or ability to perform housing civil engineering and structural construction for the injured party.

As such, the Defendant, by deceiving the victim, received 30 million won as part of the construction price from the victim on April 11, 2016 from the victim, to the account in the name of the company F with limited liability operated by the Defendant, and acquired it by fraud.

[2017 Highest 1571]

2. The Defendant is a person who actually operates the F of a limited company established for the purpose of construction business, etc. in the Seongdong-gu Seoul Metropolitan City G.

On November 11, 2015, the Defendant issued one copy of a false tax invoice as if the Defendant provided services equivalent to KRW 415,000,000 for the supply price, although there was no fact that the Defendant provided services to the I operating H hotel to the I operating the H hotel.

Summary of Evidence

[2017 Highest 925]

1. Statement by the defendant in court;

1. Statement made by the police against D;

1. Complaint;

1. Standard contract for private construction works;

1. Business registration certificate;

1. Account transactions;

1. A written statement on the repayment of the advance payment for construction works (2017 order 1571);

1. Statement by the defendant in court;

1. A copy of the I Statement;

1. A written accusation;

1. A value-added tax return for general taxable persons:

1. Application of Acts and subordinate statutes to a list of total tax invoices by customer;

1. Relevant provisions of the Criminal Act and Article 347(1) of the Criminal Act (the fraud point, the selection of imprisonment with labor) on criminal facts and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices, and the selection of imprisonment with labor).