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Defendant
A Imprisonment for three years, and Defendant B shall be punished by a fine of 10,000,000 won.
Defendant
Co., Ltd.
Reasons
Punishment of the crime
The defendant of "2016 Highest 3222" is the representative director of "B" (former Corporation F) in the Nam-gu Incheon Metropolitan City D, 201 (D, E University Venture Business Start-up Center).
The Defendant, at the time of the return of value-added tax, can file a return after a deadline, in some exports to which zero-rate tax is applied, the obligation to issue a tax invoice is exempted, and the tax invoice is not required to be submitted, and if sales are more than purchase, the tax office’s examination is possible. Accordingly, the tax office’s examination may be conducted, and even before the completion of the return of value-added tax, a standard certificate of value-added tax, standard financial statement certificate, etc. necessary for the loan of financial institutions may be received even before the actual completion of the return of value-added tax, etc. by abusing the fact that there is no record of purchase, which is de facto crisis of the closure of the business due to the lack of the record of purchase, and thereby, planned to receive the loan from the bank, etc., by receiving the loan from the bank, etc.
In accordance with this plan, the defendant acquired the F of the Dispute Resolution Co., Ltd. in 2014 and changed the trade name to B, and prepared a false financial statement as if the sales revenue of B of the Dispute Resolution Co., Ltd. was at least KRW 62 million in 2012, at least KRW 2.3 billion in 2013, at least KRW 3.2 billion in 2014, at least KRW 3.2 billion in 2014, and at least KRW 3.9 billion in 2015.
1. On November 20, 2014, the Defendant prepared the false financial statements as above, and submitted false financial statements, etc. to the lender at the branch of the injured NongHyup Bank, which was located in 57 as a member’s movable property in Ansan-si in Gyeonggi-si, and deceiving B, at least KRW 62 million in 2012, KRW 2.3 billion in 200 million in 2013, KRW 2.2 billion in 2013, and approximately KRW 3.2 billion in 200 million in 2014.
However, in fact, B did not have a sales performance during the period from 2012 to 2014.