(영문) 서울중앙지방법원 2017.12.22. 선고 2017고합1148 판결

From April 5, 1993 to February 9, 2007, the Defendant was working as the team leader through employees from the material parts of the victim C Co., Ltd. (hereinafter referred to as “victim Co., Ltd.”) that produces industrial rewings, computer automatic self-denunciations, etc.

On August 31, 2002, at the office of the damaged company located in Seo-gu Incheon, Seo-gu, Incheon, the Defendant received 2,000 parts (1,000, UPD4704 1,000) to be used for the production of the industrial rewing in the industry from E, a trader of the damaged company, which is a party to the accounting department, from 2,000 parts (2,7,000 won for the parts). The Defendant attached the relevant tax account statement to the effect that “the payment of 27,00,000 won for the parts is made to the relevant trader.”

However, the Defendant did not receive 2,00 parts above from the pertinent trader, and the attached tax invoice was also prepared with the consent of the pertinent trader.

On September 2002, the Defendant had a person in charge of the accounting division of the victimized company pay a promissory note of KRW 27 million to the relevant trader as the price for parts. On the other hand, the Defendant paid a certain amount (an amount equivalent to 20% of the price for parts indicated in a false tax invoice) to the relevant trader in return for the issuance of a false tax invoice, and had the relevant trader remit the remaining amount to a bank account in the name of the person designated by the Defendant or corporation.

In addition, from September 2002 to February 2, 2007, the Defendant acquired a total of KRW 11,99,286,000 from the victimized Company through the above method as shown in the crime inundation table, as shown in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Each prosecutor's protocol of examination of the accused;

1. Each police interrogation protocol concerning F and G;

1. The police statement of H;

1. Supplementary statement of complaints (I. Each part of the J);

1. The current status of the storage and delivery of the parts of this case, the current status of the entry into and departure from the parts of this case, the current status of the entry into and departure from normal parts, the copy of the passbook for settlement issued from October 31, 2002 to February 28, 2006 to E, the copy of the passbook for settlement of bills issued after February 28, 2006 to E, the copy of the note and the copy of the passbook for settlement issued after February 28, 2006 to E, the last day of the preparation of A, the copy of the note for settlement issued to K

Application of Statutes

1. Article relevant to the facts constituting an offense and the selection of punishment;

Article 3 (1) 1 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes and Article 347 (1) of the Criminal Act (generally, choice of limited imprisonment)

1. Article 32 (1) 3 and (2), and Article 25 (3) 3 of the Act on Special Cases concerning the Promotion, etc. of Lawsuit for Dismissal of Application for Compensation (the C Co., Ltd. which has filed an application for compensation differs between the victimized company and the company newly incorporated by dividing the manufacturing sector from C Co., Ltd. which is the victimized company and the newly incorporated company. The existence and scope of liability for compensation against C Co., Ltd. which is the defendant'

Reasons for sentencing

1. The scope of punishment by law;

Imprisonment with prison labor for not less than five years nor more than thirty years;

2. Scope of recommendations according to the sentencing criteria;

【Scope of Recommendation】

General Fraud Type 4 (not less than 5 billion won, less than 30 billion won)

【Special Person under Guard】

Where a crime is committed against, or has been committed repeatedly over a considerable period of time for, an unspecified or large number of victims, which causes serious damage to the victims.

3. Determination of sentence - Nine years of imprisonment; and

The crime of this case is that the Defendant, who was an employee of the victimized Company, obtained property from the victimized Company by using a false approval and a false tax invoice. The Defendant committed repeatedly for about 4 years and 5 months, and the amount was considerably higher than 11.9 billion won, and the victimized Company thereby suffered serious damage to the rehabilitation procedure. Nevertheless, even though the Defendant was aware of the situation where the investigation into the crime of this case is underway, the Defendant was under investigation into the crime of this case, and the Defendant was under investigation for the crime of this case, and was under investigation into the crime of this case for several years abroad to avoid punishment. In addition, the Defendant did not have any intention to recover from damage.

However, the fact that the defendant recognized all of the crimes of this case shall be considered in favorable circumstances, and the punishment as ordered shall be determined in consideration of the defendant's age, character and conduct, environment, circumstances of this case, means and results, and all of the sentencing conditions as shown in the records and arguments of this case, including the circumstances after the crime.

Judges

presiding judge, judges, vibration

Judges Lee Jae-py

Power of Judge

Attached Form

A person shall be appointed.

참조조문

-소송촉진 등에 관한 특례법 제25조 제3항 제3호

-소송촉진 등에 관한 특례법 제32조 제1항 제3호

-특정경제범죄 가중처벌 등에 관한 법률

-특정경제범죄 가중처벌 등에 관한 법률 제3조 제1항 제1호

-형법 제347조 제1항

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