A defendant shall be punished by imprisonment for two years.

Punishment of the crime

The Defendant is a representative member of a limited partnership I (hereinafter “I”) established on April 22, 2008 for the purpose of the electric material distribution business, etc., who took office around May 30, 2008. The J (Death on January 25, 2012) is a member of I’s limited liability, and the Defendant formally holds 85% of the I’s shares and 15% of the J.

On the other hand, the J in charge of I's purchase and sale business and fund management is well aware that, although I did not receive electric lighting materials, it has received processing purchase tax invoices in an amount equivalent to KRW 2,187,808 and the total amount of KRW 2,187,808,00 from the company in 2009 and submitted them to the Government with false details entered in the list of total tax invoices for the purpose of evading value-added tax, and the Defendant, the representative member of I, does not have the same scale as the actual I reported to the tax authority.

Around May 208, the Defendant and J subscribed to a fire insurance company for the victim's interesting and fire insurance of electric lighting fixtures, etc. stored in the I building and warehouse located in the Chungcheongbuk-gun, and the fire insurance was extended on the same condition as in May 21, 2009.

However, at around 18:09 on Nov. 21, 2009, when the inventory assets of the I’s electric lighting fixture, which had been kept in the above warehouse due to fire presumed to have been caused by artificial combustion in the office and warehouse of the I’s above I, were transferred, the Defendant conspired with J in an economically difficult situation, such as being exposed to fraud, and the facts were in collusion with the I’s electric lighting fixture inventory assets, which were destroyed by fire, are more than KRW 30 million, but the size of the inventory assets of the I’s electric lighting fixture stored in the above warehouse is more than KRW 30 million.