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A defendant shall be punished by imprisonment for not less than one year and six months.
However, the execution of the above punishment shall be suspended for a period of three years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
From November 201 to October 201, 2016, the Defendant served as a business and management employee in Seoul Jung-gu building and in the victim C Co., Ltd. with the 10th floor from around November 201 to around October 2016, and received a tax invoice for a certain period of time in relation to the value-added tax, and arranged the details of the sales, and received a tax invoice from the customer and issued the tax invoice.
1. On February 29, 2012, the Defendant: (a) issued tax invoices at the office of the above Co., Ltd. C; (b) received the value-added tax amount of KRW 527,800 from the employees of the said branch office in cash and used it voluntarily for personal living expenses, etc. while keeping the value-added tax paid by the victim; and (c) received from the employees of the said branch office in cash; and (d) received KRW 290,13,100 from the clients over 293 times from February 29, 2012 to July 30, 2016; or (e) consumed the value-added tax amount of KRW 290,13,100 in cash from the clients over 293 occasions as shown in the attached Table (1).
Accordingly, the Defendant, while keeping the property owned by the victim in the course of business, embezzled it.
2. Although the Defendant, such as occupational breach of trust, occupational breach of trust, electronic records, etc., and electronic records of the above writers, had occupational duties to issue electronic tax invoices under the name of the victim C Co., Ltd., the Defendant had been willing to issue false electronic tax invoices to the customer, and receive added tax amounts refunded by the customer.
On April 30, 2013, the Defendant entered the following facts: (a) around April 30, 2013, the Defendant supplied 10,014,40 won in total to the “G” company run by the victim by accessing the National Tax Service Homex, an Internet site, by using a computer; and (b) entered false information.