A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

The Defendant, from November 20, 2012 to January 11, 2016, was operating a store specializing in the mining, pressing, management of skin, etc. in Mapo-gu Seoul Metropolitan Government D with trade name “E” from Mapo-gu to “E.”

In fact, although the above E’s sales amount is too much than the monthly average of 7.8 million won and net income did not accrue, the Defendant had falsely released the sales amount of the above E’s store, and had the above store transferred it to another person at low prices.

The Defendant, who mainly engages in business start-up consulting, submitted a card sales data in 2015 and a certificate of value-added standard to F, and had the said employee prepare a business start-up goods report stating the average monthly sales revenue of E at KRW 25 million, and then sell E, based on the above business start-up goods report at the above E store around January 11, 2016, on the basis of the above business start-up goods report.

During the year of 2015, E's monthly sales are KRW 25 million, and annual sales are KRW 300 million.

When operating for a period of nine months, 130 million won of the investment amount may be fully recovered and paid a large amount of profit.

“.....”

However, the Defendant’s monthly sales record files based on the tax invoice, etc. issued falsely, and the sales revenue in 2015 was 35,275,000 won in August of the 2015, and 19,715,000 won in December of each month, and at least 20,000 won in each month. However, the above E’s total sales revenue in 2015 was 93,000 won in each month, and the monthly sales amount was 7,80,000 won in each month.

Ultimately, the Defendant entered into a contract with the victim for business takeover that transfers all business rights and facilities related to E on the same day as the victim, and entered into a contract with the victim for the same day as the contract deposit, and KRW 20 million as the contract deposit for the same day, KRW 70 million as the intermediate payment on January 12, 2016, and KRW 70 million as the part payment on January 12, 2016.