A and B shall be punished by imprisonment with prison labor for ten months, and by imprisonment with prison labor for six months.

except that this judgment.

[Criminal Power] On July 18, 2012, Defendant A sentenced 8 months to imprisonment with prison labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, etc., by the Suwon District Court, and was released on January 30, 2013 during the execution of the sentence in the Suwon Detention House and passed on March 17, 2013.

[2015 Height3238] - Defendants B are the actual operators of “H.” Defendant A is the management director of the above “H.” Defendant C lent the name of the business operator, etc. to Defendant B and the Defendant A as employees of the above “H,” and concluded a lease agreement with Defendant C, around July 26, 2013, to pay KRW 141,680,880 in total for the period of 3,935,580 per month with respect to the victimless Capital Co., Ltd. and the two-tighting machine under the name of Defendant C.

Defendant

B, around December 31, 2013, Defendant A, and Defendant C attempted to withdraw from the office, that they would not maintain the above lease agreement in the name of Defendant C, and that they would sell the said machinery and would pay the remainder of the lease amount in the circumstances where Defendant C could not maintain it in the name of Defendant C.

Defendant

B. On January 2014, Defendant A sold the said machinery at KRW 70 million via the Internet Sales Site of Used Machinery.

Accordingly, the Defendants conspired and embezzled the victim's property.

[2016 Highest 1375] - Defendant A and B were actually engaged in H who mainly performs the work of mechanical parts processing, etc. in the City of Reconstruction, Defendant B was in charge of business, design, production, etc., Defendant A was in charge of finance, accounting, asset management, etc.

No one shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

1. The Defendants conspired to submit a list of total tax invoices by customer to each seller on January 25, 2014, and the facts at Singu-dong, Singu, Sinsi-dong, Sinsi-si, Sinsi-si, Sinsi-si around January 25, 2013 are the facts from June 1, 2013.