Defendant

A Imprisonment for three years, Defendant B, and C shall be punished by a fine of one year and six months, and Defendant D shall be punished by a fine of fifty thousand.

Punishment of the crime

Defendant

D is a corporation with the purpose of the pharmaceutical wholesale business. Defendant A is a representative director of the D Co., Ltd., Defendant C's director of the D Co., Ltd., and Defendant B is a company G business employee who sells over-the-counter drugs to D Co., Ltd.

Defendant

A, C, and B agreed to issue a false tax invoice in the name of the corporation D and to raise funds for personal use, and then Defendant A managed and supervised the business to which the false tax invoice is supplied, Defendant C, and B issued a false tax invoice from the business owners who sell the link, and Defendant C, C, and B decided to take charge of the goods price sent to the said business owners in cash or borrowed account in order to raise funds for personal use.

1. Joint criminal conduct by Defendant A, C, and B;

A. On April 4, 2010, the Defendants conspired to receive a false tax invoice as if they purchased a link of 8,596,800 won on the tax invoice from H office located in Jinju, and received a total of KRW 1,389,972,740 in the name of D Co., Ltd., a total of 141 times from December 17, 2012, as shown in the separate list of crimes (1) as shown in the separate list of crimes (1). (2) The Defendants were issued a tax invoice in collusion with J in Minsan to receive KRW 1,389,972,740 on a total of 141 occasions. (36) The Defendants were issued a false tax invoice in the name of Minsan, and received KRW 5,250,000 on a total of 30 days from January 30, 2010.

B. The Defendants conspired to commit a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement).