except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

On July 21, 2020, the prosecutor filed an application for changes in indictment with the content that adds fraud to the ancillary facts charged, and this court permitted it on the sixth public trial date, and it is found guilty of the primary facts charged as follows. Thus, the prosecutor did not judge the conjunctive facts charged.

The Defendant is the representative of B Co., Ltd. engaged in the manufacturing of electric and lighting fixtures, and the victim C was a person operating “D” that runs the wholesale and retail business of lighting fixtures, and the Defendant requested from the victim that “The Defendant issued a false tax revenue statement of KRW 1500,000,000,000,000,000,000,000,0000,000 won, excluding the value added tax, to return the amount corresponding to the request.”

On January 12, 2017, the Defendant received transfer of KRW 150 million from the victim to the corporate bank account in the name of the said company B, upon the request of the victim, from the victim at the construction site of the apartment apartment of Jinhae-si, Jincheon-si around January 12, 2017, and stored for the victim the amount of KRW 93 million, excluding the nominal value-added tax among them. At that time, the Defendant embezzled the aforementioned E apartment site personnel expenses, material expenses, etc. under the name of

Summary of Evidence

Witness

C Legal Statements

1. Application of the Act and subordinate statutes on investigation report (in cases of submission of suspect data), investigation report (in cases of submission of suspect data) to the defendant in the suspect examination protocol of the defendant

1. Relevant Article 355 (1) of the Criminal Act, the choice of punishment for the crime, and the choice of imprisonment;

1. Determination as to the assertion of the defendant and his defense counsel under Article 62(1) of the Criminal Act (a favorable circumstances among the reasons for sentencing below)

1. The summary of the allegation is that the victim issued a false tax invoice of KRW 150 million in the future between the victim and the victim, and the amount excluding taxes, other expenses, etc. after receiving the aforementioned amount from the victim is re-issued after one month.