2012Gohap39 Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud)

Maximum(55) and university professors

In case of housing administrative agencies, the apartment administrative agency;

Seoul Special Metropolitan City Nowon-gu Office

Along-time iron metal (prosecution), a whole-scale laver, and a laverbing trials.

Attorney Lee Jae-sung, Kim Jin-hoon

August 22, 2012

A defendant shall be punished by imprisonment for three years.

except that the execution of the above sentence shall be suspended for five years from the date this judgment became final and conclusive.

To order the defendant to provide community service for 300 hours.

Criminal facts

From March 2006 to February 2, 2010, the Defendant, as the head of the University of Culture and Arts University and the head of the Arts Center, was in office as the head of the said University's "Technology Information and Design Innovation Center", and the victim's industry-academic cooperation foundation (hereinafter referred to as the "industry-academic cooperation foundation") plans a large number of research services related to various industrial foundation and public design, etc. from government departments, local governments, etc., and plans a large number of research services related to the development of the foundation for industrial technology and public design, and implements the project funds in accordance with the implementation thereof by raising the project funds to the industry-academic cooperation foundation.

Around May 2006, an industry-academic cooperation foundation was entrusted by the Ministry of Commerce, Industry and Energy with three years of research period, 2.2 billion won of service cost, 'project for the foundation of industrial technology (knowledge and information design innovation center 1 through 3 years)', and performed the project on September 201 by September 201 from the government department, government agencies, and local governments, etc., with a total of 23 research services including basic public design plans, etc., and a total of 3.6 billion won of service cost (the amount of KRW 1 billion is received in kind, and the remaining amount of KRW 2.6 billion is delivered in cash).

An industry-academic cooperation foundation received research services from each ordering agency, such as the government department, etc., to enter into the relevant contract, manage the project funds by collecting them, and when the relevant professor, such as the Institute, claims the payment of the research funds with documentary evidence, the project funds was executed accordingly. On the other hand, the service contractor shall settle the remaining project funds in the course of performing the relevant project and return them to the service site under the pretext of recovery.

The Defendant, who was employed as the head of the above university knowledge information and information innovation center, filed a written claim for payment of labor costs for researchers who did not participate in the research with the intent to acquire part of the business funds including labor costs in the name of the researcher in each project in order to obtain money from a person different from the original purpose of the original purpose, or filed a false tax invoice by pretending that the researchers who did not participate in the research to participate in the project and received the service costs, and received all or part of the labor costs from the researchers, and received a false tax invoice from the suppliers as if they purchased the goods necessary for the service project, and received a false tax invoice by pretending the suppliers to purchase the goods, and received the difference from the suppliers to collect money from the industry-academic cooperation foundation, and then received the difference from the owners of the relevant industry-academic cooperation foundation, and ordered them to collect money from the difference in order to collect money from the owner of the relevant industry.

1. Deciding personnel expenses in name;

On July 2006, the Defendant’s office at the university headquarters in the second floor of the university headquarters as a Si-si, the Defendant’s office at the university headquarters, “the first year project for the Knowledge Information and Design Innovation Center awarded by the Ministry of Commerce, Industry and Energy” in the annual Gu services. The Defendant’s office for the university knowledge and information innovation center at the above university headquarters, Kim, Ma, Ma. Park.

The relevant documents were submitted as if he/she had participated in Kim, Hong, Park, and Park Park as a researcher. However, some of the above researchers did not participate in the above service, and the researchers who actually participated in the service did not have the intention to pay the full amount of each of the personnel expenses submitted as above. Despite the private road that is not intended to pay the full amount of each of the personnel expenses submitted as above, the industry-academic cooperation foundation prepared a false application for payment of personnel expenses for researchers to Kim who is an employee in charge of accounting and submitted it to the personnel in charge of the disbursement affairs of the industry-academic cooperation foundation, and the submission of it to the personnel in charge

The defendant deceiving such industry-academic cooperation foundation as such, and against it, the defendant bank of the Institute Kim Jong who did not participate in the above service business around November 2, 2006 from the industry-academic cooperation foundation.

In addition to the remittance of KRW 4,99,98 to the account, from September 2006 to October 14, 201, the total amount of KRW 595,010,99 won (amount obtained by subtracting KRW 319,520,480,000 which was actually paid as personnel expenses out of KRW 914,531,479 which was handed over) was remitted and acquired from September 14, 2006 to October 14, 201.

2. Fraud related to the price of goods;

around May 2007, the Defendant purchased the text equivalent to KRW 3,507,280 from the word "dipos" point of "dipos," but received a false tax invoice as if he purchased the text equivalent to KRW 7,777,280, and then received a false tax invoice in the position of the employee in charge of accounting of the above Center.

In addition, the "application for the payment of research expenses" is accompanied by a false tax invoice, and the officer in charge of the disbursement of the industry-academic cooperation foundation shall apply for the payment of research expenses.

On May 17, 2007, the Defendant deceiving such an industry-academic cooperation foundation, and was transferred from the industry-academic cooperation foundation to the bank account located in the wife of the dididipospois on or around May 17, 2007 (the amount calculated by subtracting the actual purchase cost from KRW 7,77,280).

From around that time to July 27, 2010, the Defendant received a total of KRW 209,141,301 (the amount excluding KRW 218,987,603 out of the total amount of KRW 428,128,904) over 43 times as the price for the goods of the supplier in nine locations, such as DNA, such as attached Table 2, by the same method as indicated in the list of crimes in attached Table 2.

Summary of Evidence

1. Partial statement of the defendant;

1. A witness’s paper, e.g., gambling, tear, Kim, le., le., le.h., le., le.h., li.h.

, each legal statement of the ship, inside, and outside of the ship

1. Statement of each police statement on the oil, south, and tear;

1. Defendant, Cho Jong-young, Park Jong-young, Park Jong-chul, Park Park, Park Park Kim, Kim, Kim, Kim, Kim

- Each statement of tea, Hong, Kim, the highest level of statements

1. Two copies of the management report of research expenses, one copy of the contract status of research expenses, one copy of the payment details of personnel expenses for each employee, and one copy of the acquisition report of research expenses;

Part II of the payment details of personnel expenses for each type of business, 25 copies of cash receipts and disbursements related to the best professor, and paper;

Account specification 1 copy, a bank account in the name of this effect -)

A copy of the transactions, section - A bank account ( – - A copy of the transactions;

bank account in the name of Park, one copy of the transaction of bank account(s) and one bank account in the name of Park.

- - A copy of the details of transactions and gambling - a nominal bank account ( - a description of transactions)

one copy, one copy of the withdrawal and payment of public personnel expenses, one copy of the “book 2007”;

A copy of the community transactions in foreign countries, a copy of the details of transactions, and a copy of the planned type of transactions;

Related data, such as a copy of the details of industrial transactions, a copy of the details of special transactions, and a tax invoice; related

One copy of the disbursement resolution, etc., one copy of the book purchase list, and one copy of the book purchase list, and the corresponding copy of the book prepared;

one copy, one copy, one copy of bank account in the name of gambling (I - - one transaction statement), and leap -

bank account (- - A statement of transactions) - A bank account in the name of the bank (II)

- - A copy of the description of transactions and bank accounts in name - - A description of transactions;

- A copy of the bank account in the name of the applicant, - A copy of the transaction, and a bank in the name of the applicant.

Account (ISO III) One copy of the transaction details and the bank account in the name of Kim Kim (ISOLAINIC)

III) A specification of transactions, bank account in new name, - III) 1 specification of transactions

section 1, a new bank account (a copy of the description of transactions and a bank account in the largest name);

- - A copy of the details of transactions and a copy of the best account ( - 1).

1. A bank account in the name of the bank (IT transaction details and the least bank account in the name of the bank;

- A copy of the description of transactions and the bank account in the name of Kim (I - T - TI) ;

A bank account in the name of leap, - I - A statement of transactions, and an account in the name of Kim.

(C) a statement of transactions, and a bank account transaction in the name of an internal investigation agency.

Part 1 of the details, one copy of the bank account in inside the name of the bank account (I) and one copy of the largest.

Bank account - - A statement of transactions, relevant disbursement resolution, etc.

A copy, 1 copy, Professor Kim - A copy of the relevant part of the credit account books prepared, and a planned type of business Kim

Account (- - A copy of the details of transactions, one copy of the details of transactions in foreign villages, and one copy of the details of transactions.

A copy of the relevant transaction details in the name of account (- -) and one copy of the industrial transaction details;

section 1, a copy of the relevant transaction account in the name of the division or Kim, and a copy of the account;

and each transaction details, each name - account - account - account - within the corresponding transaction;

A copy of the calendar and a copy of the bank account in this name ( – - A copy of the relevant transaction details) 1.

Ministry of Strategy and Finance, one copy of planned type of transactions, and planning type of business Kim -1

1) One copy of the transaction in question, 11 copies of the false request for issuance of the tax invoice, 3.0

Part VI of the relevant data, such as a copy of the tax invoice issued, three copies of the cash withdrawal payment in 2007, and research on the suspect.

A copy of the details of transactions with a village in a country, excluding one copy of the current status of non-contract and 18 per cent fees;

Red Account (- - A statement of transactions - A statement of transactions, red - a nominal bank account.

(- - A copy of the details of transactions, red - a copy of the fraud of relevant personnel expenses, and a university.

A bank account in the name of the Food Information Design Innovation Center - A statement of transactions - A statement of transactions, Kim Jong-han

- A copy of the account books of the transaction in question in question, Kim - a bank account in the name of

A statement of transactions, Kim - a copy of the relevant transaction in the name of account ( – - a copy of the relevant transaction, the maximum number of accounts -

Account - Account in the name of the bank - Account in the name of the bank - Account, one copy of the details of the relevant transaction, and

account (- -) and bank account (- -) 1 copy of the relevant transaction; related thereto;

A copy of the main sheet, a copy of a DNA business - a copy of the filled main sheet, and a statement of transactions by company.

Schedule 1 : A copy of the tax invoice, and a copy of the disbursement resolution, each one, and the bank account in the name of information.

(- - A copy of the details of transactions.

1. Voluntary reporting on the payment of the research expenses and the details of the maximum data on the persons under internal investigation, the maximum amount of the persons under internal investigation - research services;

Reporting on the verification of the status of the holder, reporting on the summary of the knowledge and information innovation center, 'national village' division;

report on the results of the review of the details of transactions, report on the results of the review of the details of transactions with '', and planning type'.

Report on the results of the review of the details of transactions with departments, report on the results of the review of the details of transactions with "industry", special areas.

Report on the results of the review of the details of transactions with the Department, report on the suspicion of the suspect's budget exploitation, and publication for the suspect.

A report on confirmation of the suspicion of cash delivery by the business establishment, a false tax invoice of 'Korean village';

Report on confirmation of issuance, confirmation of issuance of false tax invoices by employees of "industry", and publication of "place"

and verify the issuance of false tax invoices, and the issuance of false account statements;

Report, confirmation of the request for issuance of false tax invoices, knowledge information design for suspect transaction business places

Additional investigation into related enterprises, such as reporting on the date of claim for personnel expenses of the Innovation Center;

Necessary report, confirmation and reporting on change in the amount of material cost recovered in the national village, and planning type.

In respect of the specification of the amount of obtaination and omission of the interrogation, the report on the fraud of personnel expenses,

Calculation of false tax revenue for four business establishments, such as reporting on the suspicion of cash delivery, 'diff', 'diff', etc.

additional reports on issuance, and reports on accompanying documents of bank account in inside name;

1. Guidelines for the management and operation of the academic research expenses for universities, industry-academic cooperation foundation, and research expenses for universities' campaigns;

Management Regulations

Application of Statutes

1. Article applicable to criminal facts;

Article 3 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes and Article 347 (1) of the Criminal Act (General Control)

1. Suspension of execution;

Article 62(1) of the Criminal Act (The following circumstances considered in favor of the reasons for sentencing)

1. Social service order;

Article 62-2 of the Criminal Act

Judgment on the argument of the defendant and defense counsel

1. Summary of the assertion

A. The assertion on the acquisition of personnel expenses

The researchers who actually participated in the research service are in a position to receive the personnel expenses from the industry-academic cooperation foundation, and the personnel expenses paid to the above researchers are not paid by the Defendant’s deception. However, since the aforementioned researchers continued to receive certain wages in accordance with the agreement or practice between the Defendant and the Defendant, or made the Defendant manage their personnel expenses in an integrated manner to prepare the operating expenses of the center, the Defendant’s fraud is not established. In addition, even in the case of the personnel expenses paid to the researchers who did not participate in the actual research service, this is ultimately paid as the salary to the researchers who participated in the actual research service, and thus, it cannot be deemed as having caused any loss to

B. The assertion about the fraud of the price of goods

In light of the fact that there is a shortage of material costs or lack of material costs originally determined due to the nature of the design research service, etc., due to the fact that it is difficult to predict what degree of material costs is required, and that materials are mixed at the same time while conducting various research services, and that the amount that the Defendant received from the supplier is refunded the remaining amount after saving the materials, there is no intent to commit fraud against the Defendant.

C. Claims regarding designation of victims

Even if the defendant is found guilty, the defendant, a person in charge of research service contract with the ordering office, and the industry-academic cooperation foundation, as a contracting party in the form of a research service contract, merely performs the role of managing the research fund by receiving the research fund from the ordering office and managing it. Therefore, the victim in this case is not an industry-academic cooperation foundation where the ordering office of each research service is located. Therefore, it is unreasonable to regard the defendant as a single comprehensive crime and apply the Act on the Aggravated Punishment, etc. of Specific Economic Crimes as a single comprehensive crime.

2. Determination,

A. Judgment on the assertion on the acquisition of personnel expenses

In light of the following circumstances, if the other party notified of the true use, the other party did not deliver money, but received money by deceiving the use (see, e.g., Supreme Court Decision 95Do707, Sept. 15, 1995). Accordingly, if the evidence duly adopted and investigated by this court is found, the following circumstances, i.e., guidelines for the management and operation of the academic expenses of the industry-academic cooperation foundation, and the guidelines for the management and operation thereof.

According to the Regulations on the Management of Research Expenses of the University Campus, personnel expenses are to be paid directly to the researcher at the request of the researcher. In fact, the industry-academic cooperation foundation has been individually transferred personnel expenses to the bank account under the name of the researcher at the request of the defendant. This is to prevent the professor, who is the research institute, from taking advantage of or using for other purposes the personnel expenses to be paid to the instructors or students who participated in the research. (ii) Nevertheless, the defendant claims false payment of the personnel expenses to the researchers who did not participate in the research service, as if they were to have participated in the research service, as they were paid more than the actual amount of the personnel expenses to be paid to the researchers, or not participating in the research service, as they were to have participated in the research service, and paid only some of them as personnel expenses to the researchers. (iii) In light of the purport of the above relevant provisions, the defendant's act of paying the personnel expenses to the researcher at the request of the research institute regardless of the number of times of the agreement between the defendant and the witness's participation in the research center (hereinafter referred to the above agreement or model).

In light of his testimony, there is no other evidence to acknowledge it, and there is no other evidence to acknowledge it, and the defendant's and defense counsel's assertion on this part is not acceptable on the ground that the defendant's design center operated the design center, the head of the design center, impliedly accompanied the defendant's design center operated the design center operated the design center, and the portion exceeding the amount actually paid out of the labor expenses set by the researcher and the labor expenses allocated to the research institute who did not participate in the contract cannot be deemed to have the status or authority to use it voluntarily, and the details of the defendant's use of the money are related

B. Judgment on the assertion on the fraud of the price of goods

According to the evidence duly adopted and examined by the court, the defendant issued a false tax invoice as if he purchased goods necessary for the research service in collusion with the supplier and submitted them to the industry-academic cooperation foundation as if he purchased the goods that he did not purchase, and then, it can be recognized that the industry-academic cooperation foundation has made the supplier deposit the materials cost with the supplier and received from the supplier with the amount less the above fees. In light of these facts, the defendant and the defense counsel's assertion on this part is without merit.

C. Determination on the assertion regarding the designation of the victim

According to the evidence duly adopted and examined by the court, the following circumstances are found as follows: ① each research service contract of this case is concluded between the ordering authority and the industry-academic cooperation foundation; ② the receiving entity of the research expenses under the above contract is the industry-academic cooperation foundation; ② the Defendant, a person in charge of the research, is required to prepare evidential documents in accordance with the guidelines for the management and operation of the industry-academic cooperation foundation and the regulations on the research expenses of the university campus in order to pay the research expenses; ③ upon the termination of each research service, the industry-academic cooperation foundation returns undeveloped research expenses to the ordering authority in accordance with the guidelines, etc. of the ordering authority, or reverts to the indirect research expenses of the industry-academic cooperation foundation, even if the Defendant has de facto responsibility and authority for the performance of the service and the execution of the non-use of the research service as a person in charge of the research, and ultimately, it is reasonable to view the victim of the crime of this case as the victim of the crime of this case.

Grounds for sentencing

1. The scope of punishment by law;

Three years of imprisonment, 30 years;

2. Application of the sentencing criteria;

[Determination of Type] Fraudulent Crimes, Type 3 (the amount of profit shall be at least 500 million won, and less than five billion won) among general frauds

【Special Convicted Person】

[Scope of Recommendation] Imprisonment 3 years - 6 years (Basic Area)

3. Whether to recommend suspension of execution;

【No Major Reference Grounds】

[General Reference Grounds] positive reasons: clear social relation, and there is no criminal record of suspended execution or more;

Partial Recovery of Damage

subsidiary grounds: Where a person has committed a crime repeatedly due to a considerable period of time;

4. Determination of sentence;

In light of the fact that the crime of this case is committed by the professor of the national university, who is a director of the National University, by using the research staff in the university that is the main owner of the service of the design center and the performance of tasks of the design center, the expenses incurred before and after the appointment of the design center, the expenses incurred before and after the appointment of the service company, the expenses incurred in the service company, and the expenses incurred in the service company that is not related to other individual service, and the expenses incurred in the purchase of materials in the name of the materials cost. In light of the fact that the professor of the design department of the national university, which is prohibited from providing in the national policy (government support), acquired the research personnel expenses and material expenses by unlawful means for a considerable period of time, such as distributing the compensation or incentives to the professors of the design department of the national university who are prohibited from providing support without the standards, and that the amount also reaches a considerable amount, it is necessary to punish the defendant who was superior to the defense that the plan

However, a large number of researchers who can be another actual victim in acquiring labor costs have been engaged in the operation method of the Design Center through the payment of salaries or salaries to the defendant. While undergoing the investigation and trial process, the defendant did not use all the funds acquired by the defendant through the crime of this case as an individual, it does not seem to have actually been used as operating expenses of the Design Center, and some of the funds are used as the actual operating expenses of the Design Center. There are no differences in the number of the faculty members of the University Design Department, which are deemed to have conducted the service business of this case, as well as the co-offenders, making efforts to recover damage, such as deposit of 200 million won to the damaged person; the defendant has no other criminal history other than a fine at around one time in 1975; the defendant's age, character, character, environment, means and result of the crime of this case; and the sentencing conditions of this case after the crime of this case shall be determined as ordered by the sentence of this case.

Park Sang-gu (Presiding Judge)

Handcarsia

Choi Jin-Jin