A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The Defendant, from December 15, 2005 to December 15, 2008, transferred all shares owned by the Defendant due to the Defendant’s failure to repay debts to F and G, etc., the Defendant was willing to submit a written complaint to the effect that H, a succeeding representative director of the Defendant, embezzled the Defendant’s shares, in order to avoid the imposition of income tax of KRW 165 million on the above transfer act.

On April 12, 2016, the Defendant prepared a false complaint about H at the public service center of the branch police station in the branch police station located in 165 as the day of the branch sperm in Sungnam-si, Sungnam-si.

A written complaint states, “Around August 17, 2009, Defendant C, the complainant, embezzled the shares of 170,000 (the market price equivalent to KRW 850,000,00) owned by the complainant, by transferring to another person the shares of 1.7 million (the market price corresponding to KRW 85,000,000)”, and the fact that H transferred all the shares of the Defendant to F, G, etc., there was no fact that H embezzled the shares.

Nevertheless, the defendant submitted the above complaint to the non-employee of the public service center in the above branch on the same day.

As a result, the defendant had H applied for criminal punishment for the purpose of having H.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal testimony of the witness H, G, and I;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. A detailed statement on the state of stock fluctuation (2006~2010), each shareholder list, each shareholder's certificate, each letter of confirmation, letter of delegation on behalf of authority, each letter, and a certified copy of E registry of a stock company;

1. Application of Acts and subordinate statutes concerning the expropriation of each individual;

1. Determination as to the assertion by the relevant Article of the Criminal Act, Article 156 of the Criminal Act, the defendant of the choice of imprisonment and his/her defense counsel regarding the crime

1. Summary of the assertion

A. The complaint of this case is intended to identify the circumstances leading to the above 1.7 million states disposition, and was not aimed at punishing Defendant H, the Defendant’s lawsuit.

B. Around August 17, 2009, the Defendant had a 1.7 million share around August 17, 2009, and did not dispose of it, and the Defendant’s authority to dispose of it.