Defendants shall be punished by imprisonment for three years.

Punishment of the crime

[Criminal record] Defendant B was sentenced to two years of imprisonment for fraud, etc. at the Incheon District Court on November 26, 2015, and the above judgment became final and conclusive on October 13, 2016.

[2] The crime committed by Defendant A established H on May 20, 209, which is located in Seo-gu, Seo-gu, Busan, in the ancient city of the Gyeonggi-do, and whose purpose is the main supplies and the miscellaneous wholesale business, and operated the said company from that time. Defendant A changed the trade name on August 20, 2014 to N Co., Ltd., but (hereinafter “I”).

Defendant B, who operates the H 3rd plant, requested Defendant B to construct a new factory of H.

The Defendants sought a loan from a financial institution to secure the construction cost at that time, but they received a reply that it is difficult to grant a loan under the pretext of construction of a third-story factory in light of H’s annual sales, etc., and Defendant B proposed to Defendant A that “I would obtain a loan by preparing and submitting a contract as if the purchase price of materials was high, not the third-story factory, but the second-story factory,” and Defendant A accepted this.

Defendant

B around January 27, 2015, I prepared and issued a false electronic tax invoice as if I received KRW 500,000,000 from H as advance payment of the construction cost, and around the 27th of the same month, I prepared a standard contract for construction works with the purport that I would have received KRW 2,90,000,000 (excluding surtax) from H, and received KRW 500,000,000 in advance, and then received a reply that it would have been possible to obtain a guarantee from the Victim LO (hereinafter “victim Foundation”).

Defendant

A on March 2015, 2015, on the basis of the above false contract, estimate, electronic tax invoice, etc. from the office of the victim foundation located in the second floor of the building located in the Seo-gu, Seo-gu, Busan Metropolitan City, Seoyang-gu, Seoul Metropolitan City. The second floor factory of H is the employee in charge.