A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

As the representative director of D, the Defendant was the actual operator’s interest at the same time, and was the representative director of the victim E Co., Ltd. (hereinafter “victim”) from August 25, 201, and F was the actual operator of the victimized Co., Ltd. (hereinafter “victim”).

F on November 28, 2011, at the office of the victimized company located in Pyeongtaek-si H, the 200 million won of the driving fund borrowed under the name of the Small and Medium Business Corporation as of November 25, 201 was deposited into the Industrial Bank of Korea account in the name of the said company and was deposited into the said company’s custody for the said company for business purposes.

Around that time, the Defendant knew that the above company received a loan of KRW 200 million for the purpose of driving capital, but demanded F to lend KRW 1.3 million out of the above KRW 200 million to F so that it can be used for the operating capital of Co., Ltd. operated by the Defendant. The Defendant agreed to transfer KRW 1.3 million to D’s account by accepting it, but was willing to pretend that it was transferred through normal transactions.

Accordingly, on November 29, 201, F demanded that the Defendant issue a false tax invoice as if he were supplied with 1.3 million won of the supply price from D Co., Ltd., a company operating the Defendant, even though there was no fact that the Defendant was supplied with 1.3 million won of the supply price from D Co., Ltd., and the Defendant requires an employee under the name of F Co., Ltd. to respond to this demand to F to issue a false tax invoice. The Defendant instructed D Co., Ltd. to issue a false tax invoice against F with the supplier, G Co., Ltd., the supply price of which exceeds 1.3 million won, and deliver it to F after issuing the false tax invoice with the supply price of 1.3 million won. On the same day, F received the above tax invoice from the Industrial Bank of Korea of Korea to G Co., Ltd.’s corporate bank account, and again, from G Co., Ltd. account.