A defendant shall be punished by imprisonment for one year.

Punishment of the crime

The defendant is a person who actually operates the L in the F Building C in Osan-si, and the victim E is a person who operates H in the F Building G in Osan-si.

On February 14:00 on February 7, 2019, the Defendant issued a false tax invoice of KRW 173,415,000 on the face of KRW 173,415,00 to the company account by depositing KRW 173,415,00 to the victim’s account, and falsely stated that the Defendant would return KRW 157,650,000, other than value-added tax and fee, in cash until February 12, 2019.

However, in fact, the Defendant did not pay to the employees of the Dispute Resolution for the settlement of accounts in KRW 130 million, the delinquent taxes amount to KRW 20 million, and the victim's money to be used for personal purposes, such as office operation expenses. Therefore, even if he received the above money from the victim, the Defendant did not have any intention or ability to return KRW 157,650,000 until February 12, 2019.

As above, the Defendant, by deceiving the victim as above, received KRW 173,415,00 in total from the victim, including KRW 100 million on February 8, 2019 and KRW 73,415,00 on February 9, 2019.

Summary of Evidence

1. An interrogation protocol of the police concerning the defendant's statutory statement L;

1. Statement to E by the police;

1. Application of statutes to business registration certificates for suspect's place of business, suspect's place of business register, electronic tax invoices, transfer statements, and statement of accounts of suspect management corporation;

1. Relevant Article 347 (1) of the Criminal Act concerning the facts constituting the crime, Article 347 (1) of the Criminal Act selection of the penalty, and reasons

1. Scope of applicable sentences under law: One month to ten years of imprisonment;

2. The scope of recommendations according to the sentencing guidelines (decision of types) shall be limited to the range of recommendations (decision of types] according to the sentencing guidelines: General Fraud [Type 2], the amount of at least 100 million won, and the amount of less than 500 million won (special persons] mitigated factors: Where victims are fully responsible for the occurrence of crimes or the expansion of damage (the scope of recommendations and recommendations) mitigated areas; imprisonment from October to June;

3. The scale of damage to be determined by sentence shall be reasonable; and