A defendant shall be punished by imprisonment for six months.

Of the facts charged in the instant case, the attached list of crimes.

A. In relation to Defendant 1’s fraud, the Defendant did not agree to specify the victim on March 3, 201 and return 2-3 times the investment amount to the victim. Moreover, while attracting external capital through Y, the Defendant took over U stock company and prepared to change the direction of the tobacco manufacturing business by the method of running the tobacco manufacturing business, it is merely a failure to return the money that the Defendant promised to return to the victim upon the waiver of the takeover of the company at the above company’s excessive demand.

In addition, in light of the Defendant’s fixed income and H Co., Ltd. (hereinafter “H”)’s sales and the company’s inventory assets, even if the said tobacco business was erroneous, the Defendant was capable of repaying the investment money.

In the end, there was no criminal intent or deception against the defendant.

B) As to the charge of violation of the Punishment of Tax Evaders Act (2013Da3538) 1-A and 1-B, H was issued in advance by the J company a tax invoice of the amount scheduled to be traded in 2009, and there was no intention to obtain a tax invoice issued without supplying goods or services. (2) As to the charge of 1-C, with regard to this part of the tax invoice, K Co., Ltd. (hereinafter “K”), all of the quantity at the time of the issuance of the tax invoice.

(3) With respect to the facts charged in 2-A and b, each tax invoice in this part is H and L Co., Ltd. (hereinafter “L”)

(2) The issuance of a false tax invoice is not the issuance of a false tax invoice on the basis of the value of supply in actual transactions between the parties.