A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On May 13, 2015, the Defendant was sentenced to one year to suspend the execution of imprisonment with labor for a violation of the Punishment of Tax Evaders Act for six months in the Changwon District Court's branch court's order on May 13, 2015, and the judgment becomes final

The defendant is the representative of the "C" of a high-railroad retail company in Jinju City, and the victim D is a company that manufactures and processes scrap iron, from April 16, 2013.

5. Until July 5, 200, there was a difference between five trades.

On May 2013, the Defendant made a false statement to the head of the business division E, who is an employee of the early police officer, to the effect that “The Defendant would receive advance payment KRW 100 million from the victim company, and would pay the victim the scrap metal sufficiently.”

E said, around May 14, 2013, at the office of the victim located in the Busan High-gu Busan High-gu, stating that “When advance payment of KRW 100 million is made in advance, E would supply scrap metal sufficiently.”

However, in fact, the Defendant had a debt of KRW 1.1 billion against financial institutions such as the Industrial Bank of Korea, etc., and the tax office’s delinquent taxes amounting to KRW 40 million, etc., and it was difficult to provide financial resources, so even if having received the advance payment, there was no intention or ability to provide the victim with the scrap metal.

Nevertheless, the Defendant, as seen above, by deceiving the victim through E and received KRW 100 million from the G bank account (H) in the name of the Defendant on the same day, provided the victim with scrap metal equivalent to KRW 16,984,550 in total, including KRW 6,93,140, around May 18, 2013, and KRW 9,91,410, and KRW 9,984,550, and did not deliver scrap metal amounting to KRW 83,015,450.

Summary of Evidence

1. Statement of the police statement to I;

1. Details of transactions for entry and withdrawal;

1. Declaration of bankruptcy or exemption from liability;

1. Records of credit information acquired by J Co., Ltd.;

1. Reporting on the conclusion of a tax offense investigation;

1. Previous convictions indicated in the judgment: Criminal records and investigation reports (criminal records) shall be duly adopted and investigated by the court;