A defendant shall be punished by imprisonment for one year.

Punishment of the crime

[2012 Highest 3977] The Defendant, the representative director of C, was issued a false tax invoice under the Value-Added Tax Act three times in total (1.7 billion won in total) on three occasions, as shown in the list of crimes in the attached Table, even though he did not have supplied goods or services to F, the company, which is the implementation company of the Daejeon Sung-gu E-gu Incheon Special Metropolitan City, at the office of the Co., Ltd., Ltd., Ltd., Ltd., Ltd., Ltd., Ltd.

[2012 Highest 4669] On January 10, 2011, the Defendant entered into a lease agreement with the employees belonging to the victim KS350 on a deposit amounting to 34,030,300 won, monthly lease amounting to 3,030,500 won, and 44 months lease period and received delivery.

On June 6, 2012, the Defendant embezzled one passenger car equivalent to KRW 136,120,810, which is the victim’s ownership by delivering the said Benz350 car to creditors I as a collateral at the office of the Co., Ltd., Ltd., the first floor of H building 118, Daejeon Seosung-gu, Daejeon-gu.

Summary of Evidence

[2012 Highest 397]

1. Partial statement of the defendant;

1. A written accusation, a tax offense guard, and a written opinion;

1. A tax offense inspector and a copy of a written opinion;

1. A copy of the protocol of examination of the suspect of the violation (J)

1. Partial statement of the defendant;

1. Legal statement of a witness I;

1. Examination protocol of the accused by prosecution;

1. Application of Acts and subordinate statutes to the police statement to K;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); Article 355(1) of the Criminal Act (amended by Act No. 11210, Jan. 26, 201); and Article 355(1) of the Criminal Act (amended by Act No. 112

1. Determination as to the defendant's assertion under the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act among concurrent crimes

1. Violation of the Punishment of Tax Evaders Act;

A. Around September 29, 2011, C, a summary of the allegation, acquired the construction right and the claim for construction cost of approximately KRW 1.5 billion from L, a former contractor of the Newly constructed construction, from L, a corporation, and thereafter received approximately KRW 300 million.