A defendant shall be punished by imprisonment for six months.

Punishment of the crime

1. The Defendant who attempted to commit fraud and the Defendant, B, and C prepared a so-called “sub-contract” in which the purchase price of real estate was reduced by the victim for the purpose of evading taxes, such as transfer income tax following the sale and purchase of real estate, while actually receiving KRW 70 million from the Defendant as a brokerage commission, the Defendant issued a false tax invoice in the name of the E Co., Ltd. as if he were to receive a commission fee of KRW 170 million, and in fact, the Defendant would receive KRW 170 million from the injured party including additional tax, etc.

Around August 2015, the Defendant, B, C, and F demanded the victim to receive an additional amount stated in the false tax invoice from the injured party as an opportunity to issue the false tax invoice, and to pay 80 million won to the injured party. However, the victim refused this.

On December 23, 2015, the Defendant filed an application with the Seoul Central District Court located in Seocho-gu Seoul Metropolitan Government for a payment order against the victim to the effect that “A payment of the unpaid tax invoice of KRW 187 million issued on March 11, 2015 is to pay the unpaid tax invoice of KRW 87 million,” on the basis of the false tax invoice that was incurred as above, but the victim raised an objection against this order, and as such, when the payment was carried out as a civil lawsuit of KRW 50475777 of the group 2016, B applied for the witness and aided and abetted B’s above evidence as described in “B” as described in “B.”

Accordingly, the defendant, in collusion with B, C, and F, attempted to receive a payment order of KRW 80 million by deceiving the above court, but the victim failed to bring an objection to this effect by actively disputing in civil procedure.

2. Aiding perjury;