A defendant shall be punished by imprisonment for three years.

Punishment of the crime

The defendant is the director of the technical business division of the victim B (hereinafter referred to as the "victim B") corporation for the purpose of building a factory automation facility electrical system, who received an order from the customer and delivered the order to the business management employee and delivered the product corresponding thereto to the customer.

around 2016, the Defendant, even though there was no order from the customer, prepared a false order without the order from the customer, delivered a false order to the business management employee, and had the employee prepare a transaction specification table corresponding thereto, used it to remove the parts required for the construction, etc. of the electric system discount, and sold it to the company without issuing a tax invoice, and then sold a portion of the price at a price of about 6% lower than that of a false order to the victim company as if the price was paid normally through the customer who placed a false order, or had the Defendant deposit the remainder into the victim company and acquired

On October 7, 2016, the defendant made a false order to the victim company's office located in Seo-gu Incheon Metropolitan City, as if he ordered the parts normally in the Dispute Resolution Co., Ltd., and had the business management staff prepare a detailed statement of transaction and proceed with the procedures for removal of parts.

However, it was not true that parts were ordered by the customer. The defendant sold some of the parts received to the company without issuing a tax invoice, etc. to the company without being issued to the company at a lower price than 6%, and then made it deposited to the company of the victim as if the payment was made in a normal manner through the customer who falsely ordered the part. In order to collect the outstanding amount of the parts generated by the above method, it is again possible to pay the outstanding amount.