A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

The defendant is a person who operated B.

On June 1, 201, Large-Name General Construction Co., Ltd., a damaged company, was awarded a contract with LG chemical 3APG process transfer theory (hereinafter referred to as "LG chemical 3APG process transfer theory") from LG chemical, a contracting owner, in total amount of 3.24 billion won, and made a subcontract to the defendant in a lump sum. However, in relation to the conclusion of a subcontract with each construction business owner, the defendant concluded a contract and the contracting owner decided to transfer the construction cost directly to a subcontractor, and the defendant agreed to obtain profits equivalent to 5% of the total construction cost.

Defendant 1 concluded a contract with the victimized company as above, which caused the subcontractor to submit a false tax invoice that did not actually perform the construction work to the said large comprehensive construction company, and received transfer of the construction cost, and the Defendant was willing to gain more than 5% profits agreed with the victimized company by return.

From the end of July 201, the Defendant had not subcontracted the construction work equivalent to KRW 77,00,000 in C, and KRW 33,000,000 in D, and KRW 55,000 in E, even though there was no fact that the Defendant had subcontracted the construction work around the end of July 1, 201, the Defendant submitted a false tax invoice to the employee in charge of the victimized company as if he had given the subcontract, and its employees received KRW 77,00,000 in the deposit account in the name of C representativeF, and KRW 33,00,000,000 in the name of C Representative H, and KRW 5,00,00 in the name of the national bank account in the name of H, and KRW 5,00,00 in the aggregate, and received KRW 50,500,000 in the name of the national bank in the name of H around August 11, 201.

Accordingly, the defendant deceivings the damaged company to total of 150,000.