Defendant

A shall be punished by imprisonment with prison labor for a year and two months, and by imprisonment with prison labor for a year.

However, as to the Defendants, this is against the Defendants.

Punishment of the crime

The Defendants changed their names from July 2015 to K Co., Ltd., a subsidiary company of the victim company, engaging in the business of installing and maintaining Internet goods, such as Internet communications, Internet TV, AP (IPTV), and Internet telephone.

As a subcontractor of the above J only hereinafter referred to as the "J") the above J is engaged in the business of treating the establishment or transfer of the above Internet products with the permission of the said J.

Defendant

A From around 209, from around 2010 to around 2010, B, as seen above, was engaged in the installation and relocation of the J-Internet goods. From the time of attracting new subscribers to the Internet goods, the J received business fees, opening fees, transfer fees, etc. from an internal employee who sold the Internet goods or from an external business entity who has sales code in the event of attracting new subscribers to the Internet goods. The installation entity shall pay the installation entity the opening fees (the installation expenses) and the installation entity shall pay the installation entity with the “transfer fees” when the existing subscribers’ addresses change due to the change of the existing subscribers’ addresses due to reasons such as relocation of the place of residence, etc.

1. Defendant A

A. On July 2014, 2014, the Defendant, by fraud, obtained a business registration certificate, etc. from L from L on the Seocho-si flooded L, M 1’s 3th floor M, and delivered it to the chief executive office of JY-si branch, and the O had registered the victim’s Internet goods (TV, Internet, etc.) with O’s sales code as if it had sold the victim’s Internet goods (TV, Internet, etc.) to N.

However, facts, (State) N did not transfer the payment performance, such as corporate tax.