A defendant shall be punished by imprisonment for not less than one year and six 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

The defendant of "2015 Highest 2127" is a person who operates a "D Company" in Seocho-gu Seoul Special Metropolitan City.

On August 31, 2010, the Defendant issued to E a false tax invoice, as if he supplied goods equivalent to KRW 12,00,600, in spite of the fact that he had not supplied goods to E (F).

In addition, from around that time to December 31, 2010, the Defendant issued 16 copies of false tax invoices equivalent to KRW 802,172,105 in total of supply value to the above E, etc. as stated in the separate crime list.

"2015 Highest 2327"

1. On February 19, 2009, the Defendant made a false statement in the office of the D Company in the operation of the Defendant in Jinhae-gu, Changwon-si, Seoul, on February 19, 2009, on the part of the victim G, that “The scrap metal has come to be sold to Jincheon-do. After the purchase of the said scrap metal, the Defendant already borrowed money and borrowed KRW 10 million from the purchase price of the said scrap metal.”

However, the Defendant did not have the intent to purchase the scrap metal, and even if profits accrued from the sale and purchase of the scrap metal, the Defendant did not have the intent and ability to repay the debt as above.

The Defendant, as above, by deceiving the victim, received KRW 10 million from the victim’s post office account in the name of the Defendant on the same day.

2. On June 2009, the Defendant: (a) was the first patrolman on June 2009, the Defendant made a false statement to the victim G in the office of the said D Company that “If the scrap metal was carried out in the smuggling, she would have purchased the scrap metal and then would repay the borrowed money again after selling it,” at the office of the said D Company.

However, the fact that the Defendant was merely the intent to repay the obligation, and even if profits accrued from the sale and purchase of scrap metal, there was no intent and ability to repay the obligation as above.

The Defendant, as above, was accused of the victim and received seven million won from the victim’s post office account in the name of the Defendant on the same day.