Defendant

A 3 years of imprisonment with prison labor, 1 year of imprisonment with prison labor, and 2-B of the decision.

(2) Crimes;

Punishment of the crime

[criminal record] On October 6, 201, Defendant B sentenced five months to imprisonment for a violation of the Punishment of Tax Evaders Act at the Daegu District Court on December 10, 201, and completed the execution of the sentence in the racing prison on December 10, 201, and on May 29, 2012, Defendant B was sentenced to one year and six months of imprisonment and three years of suspension of execution for fraud in the Daegu District Court racing support.

6.6 The judgment became final and conclusive.

【Criminal Facts】

1. The co-principal conduct of Defendant A and B of the 2012 Highest 534 Act - Occupational breach of trust, and fraud is a person who has been in charge of managing sales and collecting money from a customer as the business director of the victim H Co., Ltd. (the representative director C and H hereinafter “H”) for the purpose of steel wholesale business, etc., and Defendant B is the representative director of the I Co., Ltd., the scrap metal business.

Defendant

A In concluding a supply contract with the customer as the head of the business department of the victim H, there was a duty that must sufficiently examine the financial resources of the customer in the victim H for the purpose of the victim H to determine whether to conduct the transaction.

Nevertheless, around June 2010, Defendant A conspiredd with Defendant B to supply the victim H’s scrap metal to Defendant B, a scrap metal company operated by Defendant B, by pretending to be a false tax invoice of both different companies, even though the victim H knew that Defendant B did not engage in a transaction with a small-scale scrap metal company.

Accordingly, the facts in the victim H around September 2010 are to supply the iron plate to the above I, but it is to supply the iron plate to the K company, and it is to send the purchase order letter from the victim H to the steel-generating company with the approval of the victim H representative director, and the above production company around September 8, 2010, through the above production company, it received the iron plate equivalent to KRW 13,378,960 from the victim H from the victim H to the above production company, under the name of supply of the iron plate to the K company.