Defendant

A Imprisonment with prison labor for two years, for one year and six months, for Defendant C, for one year, and for Defendant D.

Punishment of the crime

Defendant

A is the head of the business team in charge of the current light sales of the victim KK corporation, which is a distributor of various kinds of optical field such as luminous microscopes, and the defendant B is the person in charge of education and the operating staff of the K K K corporation.

The Defendants, while engaging in the current sales of the victimized Company, prepared a report stating the terms of the contract concluded with the subordinate employees and agents and prepared it with the customer to report it to the Company, with the intent of receiving orders different from the actual contents, and submitted it to the Company to obtain money equivalent to the difference.

1. On November 30, 2012, Defendant A and Defendant E, as the head of the victimized Company’s business team, were reported to enter into a contract to sell KRW 1.8 million with M University Industry-Academic Cooperation Foundation (the representative N) and the analysis program to KRW 67,925,00, which is to be procured in the Republic of Korea with L business employees in Germany. On December 28, 2012, Defendant A and the said M University Industry-Academic Cooperation Foundation entered into a contract to purchase the said contents.

In this process, Defendant A did not report to the company the terms and conditions of the contract for purchase of goods of KRW 1,80,000,000, including computers, monitors, programs, etc. to be financed in Korea through the report of acceptance of the contract concluded as above, and filed a false report with the damaged company, stating that Defendant A would supply a computer, monitor, and program equivalent to KRW 20,000,000, not to the terms and conditions of the contract between the victimized company and M University.

Defendant

A, after deceiving the damaged company as above, A had the defendant E, the representative of theO, who is the party involved in the trade of the victimized company, submit a tax invoice to the damaged company by issuing it.

The Defendants, in collusion, shall issue a tax invoice and submit it to the affected company in accordance with A’s proposal.