A defendant shall be punished by imprisonment with prison labor for up to six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

[Judgment of the court below] The part of the bathing pipe connecting project performed by B Co., Ltd. (hereinafter “B”) was supplied with sewage by the victim C, and instead of the victim, the company was found to be a false business operator (supplier), while the company was found to be supplied with B with the tax invoice, the company requested D to issue the tax invoice. Accordingly, D requested E, one of its own land, to issue the tax invoice.

“F” was a business entity of the Defendant, but in fact, E and the victim’s agent D agreed that “If the victim deposits money in the account under the name of the Defendant, E shall issue a tax invoice in the name of the Defendant (mutual “F”) to the victim, and E shall refund the amount excluding value-added tax 10% to the victim.”

Around August 2, 2016, “B” deposited KRW 30,360,000 from “B” to the G Bank Account (H) in the name of the Defendant.

More detail than the facts charged was arranged.

It does not seem to hinder the defense of the defendant without any changes in the bill of indictment.

[Composition-Based criminal facts] According to the facts charged in the amount of KRW 27,324,00, excluding KRW 3,036,000, the value-added tax rate of KRW 10%, while the defendant was aware of the contents of the above agreement and kept the above money, it is clear that the above facts are stated, and it does not seem to hinder the defendant's exercise of his right to defense by recognizing it as above without any amendment to the indictment.

B, on August 2, 2016, 200,000 won of the same seal was commercialized and embezzled by arbitrarily consuming personal debt repayment, etc.

Summary of Evidence

1. Each protocol of suspect examination of the accused (including the comparison of the accused);

1. C’s statement, D.