1. Defendant A shall be punished by imprisonment with prison labor for five years.

2. Defendant B shall be punished by imprisonment for not less than three years and six months.

3...

Punishment of the crime

To the extent that the defendant does not actually infringe the defendant's right of defense, part of the facts constituting the crime was revised by the evidence adopted by this court without changing indictment.

[Defendant B] On September 28, 2016, he was sentenced to the suspended sentence of six months for a crime of violating the Punishment of Tax Evaders Act at the Busan District Court, and the judgment was finalized on August 24, 2017. On June 2, 2017, Defendant B was sentenced to the suspended sentence of two years for a crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) at the Busan District Court, and the said judgment became final and conclusive on December 28, 2017.

【Criminal facts】 2017 Gohap325 - Defendant A and Defendant B are the representative director of the F Co., Ltd. (hereinafter “F”) established on January 4, 2016 for the purpose of wholesale business, retail business, etc. of vessel parts in D Building D in Busan Seo-gu, Busan, and Defendant B is the employee of F.

Defendants run the above F around February 2016, at the same time, Defendant A and Defendant B concluded the above supply contract, and Defendant B concluded the above supply contract with L representative director of the K Co., Ltd. (hereinafter referred to as “K”) and concluded a false supply contract and concluded a false supply of parts in M to acquire money from investors as if F received an order for a large amount of vessel parts supply contract from a large enterprise. In fact, Defendant A and Defendant B concluded a contract with L representative director of the K Co., Ltd. (hereinafter referred to as “K”) to supply all parts necessary for the maintenance and repair of the ship between F Co., Ltd. I (hereinafter referred to as “I”) and the K Co., Ltd. (hereinafter referred to as “K”), and concluded a false supply contract and concluded a false supply contract with L, thereby obtaining the money from the owner of the F Co., Ltd. (hereinafter referred to as “K”) for the purpose of forgery and purchase order and purchase order.

1. The Defendants forged private documents as above on February 2016.