A defendant shall be punished by imprisonment for not less than five months.

Punishment of the crime

The defendant is the representative of C (the business operator is registered in the Tong-gu Tax Office) who is the subordinate company of B located in Gyeong-nam, and as a result, due to the aggravation of the shipbuilding competition, the defendant was faced with difficulties in the management due to the aggravation of the shipbuilding competition, and since November 2015, the defendant was concurrently in charge of the management of the employees in F, a sub-contractor of E located in Da-si D.

In that sense, the E’s day-to-day day-day day-to-day day-to-day day-to-day day-to-day day-to-day day-to-day day-to-day day-to-day day-day day-to-day day-to-day day-day day-to-day day-day day-to-day day-day day-to-day day-day day-to-day day-day day-day day-to-day day-day day

The victim K and the victim L were the team members of the victim I.

On January 5, 2016, the defendant worked in G from the above victims to the 20th of the same month, and agreed with G and victims to issue tax invoices in the name of C and submit them to G in lieu of issuing them in the name of C and instead of submitting them to G, at the same time by receiving the total amount of KRW 46,00,000 from G to the Agricultural Cooperative account in the name of C (A) where the defendant is registered as a business operator.

Defendant issued a tax invoice for KRW 46,00,000 for the supply price of KRW 46,000 on February 10, 2016 and submitted it to G. However, G transferred KRW 46,00,000 due to an error in around February 17, 2016 to the National Bank Account (Account Number:N) in the name of Victim H, and again transferred KRW 45,850,000, which deducted KRW 150,000 for the Defendant’s personal debt from Victim H, to the said Agricultural Bank Account in the name of C (A).

The Defendant used the Defendant’s mobile phone charges, personal credit card charges, personal credit card payments, personal debt payments, loans in the name of the wife, and the Defendant’s escape funds, while keeping the Defendant’s work expenses in custody, as above, for personal purposes.

In this respect, the Defendant above.