(영문) 서울중앙지방법원 2017.1.20. 선고 2016고합917 판결

The defendant is a representative director and director of the E Co., Ltd. operated by D, and is the president of the F Co., Ltd. belonging to the said E Co., Ltd., and established G Co., Ltd. (hereinafter referred to as “G”) around January 24, 2002 after D's death and served as the representative director from around that time to December 2004.

On the other hand, H from around 194 to around September 2004, as a civilian military employee of the United States Armed Forces in Korea (hereinafter “I”), was in charge of assisting the issuance of 'usfk-free petroleum purchase certificates (hereinafter “tax-free petroleum purchase certificates”), and J from around 2000 to May 2005, as a civilian military employee of the United States Armed Forces in Korea (K; hereinafter “K”), was in charge of assisting the issuance of tax-free petroleum coophones in K (hereinafter “K”), from around 200; L was in charge of M (hereinafter “M”); from around 11 to November 2005, from around 2000 to around 201, to around 2000, from around 2006 to around 201, N was in charge of G’s director and vice president via F’s warden; GF directors, directors of GF through the general director, directors, directors of Quk, and directors of Quk (hereinafter “K”).

In the United States Armed Forces Infrastructure Corporation (hereinafter referred to as the "DPW"), the construction works that require an ordinary cost of not less than five billion won, such as new construction works in the US base, shall be ordered first, and the maintenance and repair works of various facilities below five billion won in the construction cost shall be ordered by K upon request. The contractor entered into a contract (hereinafter referred to as the "contractor") may use petroleum necessary to perform the contract under Article 16 of the Korea-U.S. Administrative Treaty between the Republic of Korea and the United States of America as tax exemption. In this case, the contractor shall file an application for tax exemption with the usfk located at the place of the contract, and after reviewing the feasibility of the application for tax exemption purchase, the contractor shall issue tax exemption coupons specifying a certain quantity of tax exemption quantity, deliver them to the contractor, and submit two copies of the notice of notification of tax exemption (hereinafter referred to as the "pre-notification") to the designated oil supplier to the extent that the contractor receives the remainder of the oil from the contractor, and the contractor shall submit one copy of the education tax to the designated oil supplier.

[Specific Crime]

From January 24, 2002, the Defendant: (a) from around January 24, 2002, R in Seocho-gu Seoul, as its head office, operated G at the consumption association office of the USF in Yongsan-gu Seoul as its head office; (b) offered to receive tax from H, J, L, U, N,00, Q, Q, S, T, and H using the USF exemption coo that is issued without authority; (c) the Defendant generally operated G and distributes profits from the handling of the exempted coo; (d) the Defendant: (e) the general role of managing the U.S. military contract companies, including civilian employees issuing the exempted coophone at the time of M Seoul Branch’s head office; (e) the role of managing G funds; (c) the role of receiving the exempted coophone at the G consumption association office; and (d) the role of delivering the exempted coophone and revenue received by the G and the consumption association office; and (e) U submitted the cood coo that was applied to G to refund.

Accordingly, around February 8, 2002, H arbitrarily rubber "Y", "Y", "Y", "F", "USAEDDFS ISOOFE", "2", "2", "2 ebb202" in the contract number column, "2", "2" in the document number of the I office located in Jung-gu Seoul Metropolitan Government X, for the purpose of issuing the contractor, forged the IE's signature in the name of the company under the contract, "Dusan Construction Co., Ltd. in the name of the contracting company," "F" in the item column, "Y", "Y" in the name of the issuer, and "IEFFICE" in the name of the contracting company, and "BEB202" in the document number of the I office located in the Jung-gu Seoul Metropolitan Government, and then deliver it to the PEN's name and treatment of the damage caused by forgery and supply it to the PEO as an employee under the contract.

As such, the Defendant, in collusion with H, J, L, etc., by deceiving staff in charge of the victimized company, and then received petroleum equivalent to 49,000 liters tax refund amounting to 36,447,180 2) around that time from October 1, 2001 to December 1, 2004, the Defendant acquired from the victimized company petroleum equivalent to 548 I tax-free coophones issued unlawfully as shown in the attached list of crimes (Annex 35 Chapter 2,728,657 litllllllllllllllllllllllll, 5,91,91, and 513 Dollllllllllllllllll 28,63,395,836 litlllllll from the victimized company.

Summary of Evidence

1. Defendant's legal statement;

1. The part of the Defendant N’s statement (Evidence Nos. 142), Defendant H and J’s statement and the part of the Defendant L and N’s statement (Evidence Nos. 132 through 136) among the 6th trial records of this Court in this Court case No. 2011 High Court case No. 309

1. Each statement of the witness AE in a copy of the 6th trial record (Evidence No. 137, AD, N, L, 7th trial record (Evidence No. 139, 139, 140, 143 through 146, 150 through 152, 154 through 156), among the copies of the 3rd trial records of this Court, the witness AA, AB, S, and 5th trial records among the copies of the 3rd trial records of this Court, the witness AA, AB, S, and 5th trial records of this Court

1. A copy of each police interrogation protocol of L, AD, J, AF, H,O, N, P, Q, S, AB, and AA;

1. AG a copy of the police statement;

1. Each judgment (No. 124 through 126 No. 124) and each case’s summary agreement assistant (no. 127)

1. Individual's current status of entry and departure (No. 2), transcript of recording (the same No. 16), copy of data related to tax-free petroleum purchase (the same No. 73), copy of the details of financial transactions (the same No. 80), copy of the details of financial transactions (T) (the same No. 82), copy of the details of financial transactions (T) (the same No. 82), copy of the current status of issuance of KS (the same No. 85), copy of the statement of financial transactions (S) (the same No. 89), copy of the response related to deduction and refund of the amount of petroleum tax supplied to the USF (the same No. 92), K, I (P), 54 copies of the tax-free petroleum purchase certificate (the same No. 98), 100 or 140 copies of the tax-free petroleum purchase certificate (the same order), 100 or 140 copies of the tax-free petroleum purchase statement (the same order as the one mentioned), 10130 or 14143

1. Each investigation report (the sequence 74, 90, 99, 114 in the list of evidence);

Application of Statutes

1. Article relevant to the facts constituting an offense and the selection of punishment;

Article 3 (1) 1 of the former Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Amended by Act No. 11304, Feb. 10, 2012); Articles 347 (1) and 30 of the Criminal Act [Generally, the maximum of the punishment shall be 15 years of imprisonment provided for in the main sentence of Article 42 of the former Criminal Act (Amended by Act No. 10259, Apr. 15, 2010; hereinafter referred to as the "former Criminal Act")]

Reasons for sentencing

1. The scope of applicable sentences by law: Imprisonment for not less than five years nor more than 15 years; and

2. Application of the sentencing criteria; and

[Determination of Punishment] Fraudulent Crime Group, Organizational Fraud, Type 4 (not less than five billion won but less than 30 billion won)

[Special Esponsor] (Aggravated Elements) (Aggravated Punishment) When committing repeatedly over a considerable period of time

[General Convicted Persons] (Discretionarys)

[Scope of Recommendation] Aggravation ( Imprisonment of 8 years to 11 years)

3. Determination of sentence: Imprisonment with prison labor for and six years; and

The crime of this case committed a systematic and professional crime committed by many accomplices, including the defendant, by forging a tax-free coophone and using a material trader, etc. The crime of this case was committed repeatedly over a considerable period of time, and it is difficult for the victimized company, etc. to directly contact or confirm within the U.S. military in Korea, and it is not easy for Korean investigative agencies to investigate the crime, and it is very good that the management and control of the supply of tax-free coophones to the contracting companies of the U.S. in Korea is located in a sort of blind spot.

Furthermore, in light of the scale of the amount of damage caused by the instant crime, serious national treasury loss may be deemed to have been incurred, and on the other hand, actual damage recovery has not been made to the Defendant, even if the amount of personal profit recognized by the Defendant himself, it seems that the Defendant took a big economic benefit due to the instant crime, such as making it up to KRW KRW 00 million. The Defendant, as the representative director of G established to run the petroleum business using counterfeit coophone, was involved in the establishment and operation of the said corporation, and performed an important role throughout the instant crime, such as taking charge of distributing the refunded petroleum sales revenue. Therefore, it is necessary to hold the Defendant liable for a severe liability corresponding to

However, the Defendant left the Republic of Korea on December 12, 2010, and living alone away from his/her family members, and voluntarily surrenders to the instant crime through his/her defense counsel on August 3, 2016, by submitting an application for self-denunciation and criminal investigation materials to the investigative agency for the instant crime. From the investigative agency to this court, all of the instant crimes were recognized by the investigative agency and the Defendant are against his/her mistake. There is no history of criminal punishment for the suspended execution or the same crime. There is no history of criminal punishment for the instant crime. The victimized company is deemed to have exceeded the amount of petroleum specified in the duty-free coophone, but it appears to have caused the expansion of damage. The above circumstances are considered as favorable to the Defendant.

In addition, in the related cases, the punishment shall be determined as ordered by comprehensively taking into account the degree of punishment of accomplices who have already become final and conclusive, age, character and conduct of defendants, motive and circumstance of the crime of this case, the means and consequence of the crime of this case, the circumstances after the crime, etc., and various sentencing factors specified in the records

Judges

The judges of the presiding judge;

Judges Domen

Judges Go Young-han

Note tin

1) However, the purport of N is that only a co-principal is responsible for committing a crime after September 3, 2003 (the No. 219 et al. of the list of crimes) and the previous crime is held liable as an aiding and abetting (see each of the rulings in No. 124 through 126 of the list of evidence).

2) Although the facts charged are stated in KRW 36,750,000, such facts are deemed to have been written in writing in KRW 36,447,180, such facts are deemed to have been corrected ex officio (see attached Table 39).

3) As seen earlier, the Defendant’s instant crime is a crime for which the upper limit of imprisonment is set by the main sentence of Article 42 of the former Criminal Act with a 15-year term. As such, the sentencing guidelines for the fraudulent crime group newly established after the instant crime is based on the premise that the upper limit of imprisonment with labor is 30 years, but the above circumstances should be considered in determining the specific sentence.

Attached Form

A person shall be appointed.

참조조문

-특정경제범죄 가중처벌 등에 관한 법률

-특정경제범죄 가중처벌 등에 관한 법률 제3조 제1항 제1호

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