Defendant

A Imprisonment with prison labor of two years and six months, and Defendant B shall be punished by imprisonment with prison labor of eight months.

provided that this ruling has become final and conclusive.

Punishment of the crime

Defendant

A is the representative director of H (hereinafter referred to as “H”) of a victim company G (hereinafter referred to as “victim company”) with the seventh floor of the Seoul Gangnam-gu Seoul F building as the victim company G (hereinafter referred to as “victim company”) from December 26, 2002, who has overall control over the export and import duties and the orders of goods accompanied thereby. Defendant B is the representative director of the victim company H (hereinafter referred to as “H”) who supplies goods under a subcontract for the manufacture of functional clothing from the victim company

1. The Defendants’ co-principal committed a common crime committed by the Defendant A, while taking full charge of the duties of paying the amount of clothes supplied ordered by “I” in the Victim Company A, with the amount of clothes supplied by “I” and paying the said amount, led to a lot of money in gambling.

Accordingly, Defendant A paid 50% of the price at the time of ordering H as the purchase cost for the original purchase cost, and had the victim pay the remaining price at the time of issuing the tax invoice at the time of issuing the tax invoice, using the payment of the remaining price, and had the victim pay it to H at the victim’s company. The amount that H actually received more than the actual quantity supplied is intended to embezzled the funds of the victim company by means of remittance from Defendant B to Defendant A’s bank account, etc., and sought cooperation with Defendant B with the above contents. Defendant B prepared a false tax invoice as if the actual quantity was supplied to “I”, and conspired to return the excess amount received from the victim company to Defendant A.

Defendant

A On October 1, 2010, after receiving false tax invoices and other documents from Defendant B at the office of the above victim company, and remitting KRW 104,09,160 from the account of the victim company to H’s corporate account in the name of advance payment of goods at around the 11st day of that month, A requested the return of part of the money remitted to Defendant B, and remitted KRW 21,052,680 from Defendant B to Defendant A’s bank account.