A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The defendant is a person who has operated Dongdaemun-gu Seoul Metropolitan Government C (State)D.

Around May 2011, the Defendant provided that the Defendant would make a false statement to the F, a staff member of the Victim (E) E, by settling accounts after one to two months.

However, in fact, from around 2010, the company failed to pay taxes, and around July 201, there was no intention or ability to pay taxes even if it receives materials from the victim due to the aggravation of the company's finance to the extent that it would refuse to issue additional bills from the company bank.

The Defendant received materials equivalent to KRW 51,930,362 from the victim from May 201 to October 201.

Accordingly, the defendant received property from the victim.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness G;

1. Partial statement of the witness F in the court;

1. Examination protocol of the accused by prosecution;

1. The police statement concerning G;

1. Application of the Acts and subordinate statutes on promissory notes, sales offices, and tax invoices;

1. Considering that the pertinent Article of the Criminal Act, Article 347(1) of the Criminal Act regarding criminal facts, Article 347(1) of the selective sentencing of imprisonment, and Article 50 million won in the amount obtained by the Defendant, and did not fully compensate for damage until a considerable period from the date of the crime, the sentence of imprisonment is inevitable.

However, the sentencing factors that can be known through records and arguments, such as the defendant's age, character and conduct, circumstances after the crime, family relationship, health status, etc., are determined as follows: (a) there is no criminal conviction above the previous one and fine; (b) it appears that the defendant intentionally committed the act of deception, the amount of damages, etc. are considered as favorable grounds for sentencing; and (c) the punishment