A defendant shall be punished by imprisonment for two years.

Punishment of the crime

The Defendant registered a business operator under the name of “D” in the name of “D” and received fees in return for issuing and receiving false tax invoices. On December 2, 2017, the Defendant was a person who operated a “data business” in the name of “D,” and received the victim G and the victim H in need of the issuance of false tax invoices from “E and F,” which became aware of.

As a result, the Defendant issued a false tax invoice of KRW 310,000 to the victims through the above E and F, and issued the false tax invoice of KRW 400,000 to the victims, and then deducted KRW 12,40,000 per fee, which was 4% per the victims, and received KRW 310,000 from the victims as if they were to return to the victims.

On December 15, 2017, the Defendant: (a) received the proposal from C that “if the victims deposit cash into the account in order to issue a tax invoice, they will not return it; and (b) accepted the proposal that “if you use it as a whole, we will make it difficult to trace it by transferring money from the victims to several accounts at the same time; and (c) withdrawn it and divide it into half.

Defendant and C continued to read, around December 15, 2017, the “Seoul AFFC” located in Pyeongtaek-si, Seopo-si, to the victims through E and F, “I will immediately withdraw and return the remainder after deducting only 4% of the fee per week from the transfer of money to the Nonghyup Bank account under the name of Pyeongtaek C to issue tax invoice.”

However, the above facts only thought that the defendant had received money from the victims and did not intend to return the money to the victims.

Ultimately, the Defendant, in collusion with C, deceiving the victims as above, is in the name of C, i.e., KRW 210 million from the victim G, i.e., KRW 10 million from the victim H, and KRW 310 million from the victim H.