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Cases
2016 Gohap542, 692 (Joints)
(a) Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement);
(b) Violation of the Act on Regulation and Punishment of Criminal Proceeds Concealment.
(c) Violation of the Personal Information Protection Act;
(d) A building destroying evidence;
(e) A person who conceals evidence;
(f) Assistance in violation of the Act on Regulation and Punishment of Criminal Proceeds Concealment;
(g) Destruction of evidence;
(h) Concealment of evidence;
(i) Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes;
(j) Violation of the Punishment of Tax Evaders Act;
(k) Violation of the Pharmaceutical Affairs Act;
(c) Property in breach of trust;
(m) Property in breach of trust;
(n) Violation of the Medical Service Act;
Defendant
1. A. (b) b. c. d. e. k. (j) k. l.
A person shall be appointed.
2. (f) B
3. g. c
4. H. D
5.A.E
6.m.F
7.P.L.G.
8.P. H
9.m. I
10.m. H. J
11.m. H. K
12. L. L.
(k) Co., Ltd. M
Prosecutor
The term "cathoe" (prosecutions) and "cathoe" (public trial)
Defense Counsel
Law Firm N (for Defendant A, D, E, and Stock Company M)
Attorney Lee -, P, Q
Law Firm R (for Defendant B)
[Attorney S]
Attorney T (KOB for Defendant C)
Attorney U.S. (for defendant F)
Law Firm V (for Defendant G)
[Defendant-Appellant]
Attorney X (Defendant H, I, and J)
Y Law Firm (For Defendant K)
Attorney Zn-soo
AA Law Firm (for Defendant L)
Attorney AB
Imposition of Judgment
February 15, 2017
Text
1. Defendant A
Defendant shall be punished by imprisonment for a term of three years and by a fine of four hundred million won.
When the defendant fails to pay the above fine, the defendant shall have the period of one million won converted into one day.
shall be confined in a workhouse.
Of the facts charged in the instant case, the charge of destroying evidence is acquitted.
2. Defendant C.
The defendant shall be innocent.
3. Defendant K
A defendant shall be punished by imprisonment for not less than six months.
except that the execution of the above sentence shall be suspended for one year from the date this judgment becomes final and conclusive.
40,000 won shall be additionally collected from the defendant.
4. Defendants B, D, E, F, G, H, I, J, L, and L
① Defendant B was punished by a fine of KRW 5 million; ② Defendant D and E were punished by a fine of KRW 2 million; and ③ Defendant B was punished by a fine of KRW 2 million.
F, H, and L each fine of KRW 8 million; 4. Defendant G, and I for each fine of KRW 10 million; 5. Defendant
J shall be punished by fine of 4 million won or more, respectively.
In the event that the defendants fail to pay the above fines, the period calculated by converting each one million won into one day.
Defendants are confined in a workhouse.
① Defendant F’s KRW 16,206,00 from Defendant F, ② KRW 2,9350,000 from Defendant G; and ③ Defendant H
from 1,4820,000 won, 4.2,3450,000 won from the defendant, 5,000 won from J
The amount of KRW 1,467,00 shall be additionally collected from Defendant L.
5. Defendant M&A
Defendant shall be punished by a fine of KRW 10,000,000.
Reasons
Criminal facts
【Status of Defendants and Criminal Records】
Defendant A is a person who operates M Co., Ltd. engaged in the wholesale and retail business of drugs.
Defendant F has been working as a professor in AC Hospital blood species from 2008 to 2008.
Interest is a private school teacher.
Defendant G has served as a scarcity in AC Hospital from 1984 to 1987, and 8 August 2007.
From around August 2012 to around August 2012, teachers of the fifth and sixth AC Hospital Hospital and teachers of private schools who serve as doctors and private schools.
is the same.
Defendant H has been working as a father of AC Hospital and professor since 1993, and 204
Doctor and teacher of private school who worked as the dean of AC Hospital from around 2005 to around 2005
(c)
Defendant 1 is a doctor and private person who had been working as a professor outside AC Hospital from 2007 to 200
It is a school teacher.
Defendant J from 2001 to her date is a doctor and a deceased who has served as a professor of AC Hospital.
It is a teacher of a non-school.
Defendant K from 2010 to 2010, is a doctor’s interest who has been working as AC Hospital N and professor.
It is a private school teacher.
Defendant L is a person who opened a AD Hospital from March 2015 to March, 201 and works as the president.
[Criminal Facts]
1. 2016, 542
A. Defendant A
1) Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)
The Defendant, as the representative of M Co., Ltd. operating a drug wholesale or retail business, manages the Company’s funds as the Defendant
In the course of general supervision of affairs such as, the provision of money and valuables according to the housing and prescriptions, golf, travel, entertainment, entertainment;
Embezzlement the Company's funds to prepare various entertainment expenses, and to pay children's study expenses abroad;
The term "micking" had been read.
The Defendant did not purchase drugs from AE Company AF on September 14, 2015.
false tax invoices equivalent to 2, 634, 420 won which are pretended to have been purchased, and
2,634,420 won of the corporate capital of M& corporation, which was kept in business on the day, M& corporation
AE transferred from the account to the national bank account in the name of the victim M-owned corporation
(1) Medicines from January 18, 2010 to May 31, 2016, including embezzlement of funds, 1.
false tax invoices have been issued and the account of the relevant company has not been purchased;
by means of remitting money equivalent to U.S., and ② by employees of ASEAN and AH;
(2) The method of paying such benefits or transferring such benefits after overappropriating them in excess of 2 million won.
(1) A total of 213 times, as described in paragraph (2) of the
Embezzlement 2, 819, 993, and 560 won of the corporate capital of the food company M&A was embezzled.
Accordingly, the Defendant embezzled 2, 819, 993, 560 won for corporate funds owned by the Victim M Co., Ltd.
was made.
2) Violation of the Act on Regulation and Punishment of Criminal Proceeds Concealment
Defendant 1) A false Defendant’s corporate funds, a corporation with criminal proceeds of occupational embezzlement, as provided in paragraph (1).
(1) prescribe the drugs to be supplied by M, after being returned from the trading company;
The author tried to provide 4 to 15% of 4 to 15% to doctors and pharmacists.
In connection with the raising of illegal interest funds, the defendant is an investigative agency, such as the prosecution, the National Tax Service, and fairness.
Punishment after undergoing various investigations and investigations by the Trade Committee, the Health Insurance Review and Assessment Institute, etc.
For the purpose of evading a penalty surcharge or a variety of administrative sanctions, there is concern that the penalty surcharge or a variety of administrative sanctions shall be imposed.
The corporate funds of M&A, a corporation that has embezzled using the borrowed account secured by the defendant;
The return received criminal proceeds to conceal them.
Accordingly, the Defendant transferred stocks to the national bank account in the name of AE, such as paragraph (1).
Of the 2,643,420 won, a fee shall be deducted from AF by 6.5%, etc.
2. An account under the name of AJ, the next account secured by the defendant on the same day, of KRW 463,200.
From January 18, 2010, such as the return received and the list of crimes (3)
The defendant has an amount equivalent to 1,674, 038, 870 won in total until May 31, 2016) equivalent to the sum of 1,674, 038, 870 won in total.
Criminal proceeds received from return to the account in the name of AK, AL, B, AJ, and AM, which is a borrowed account secured;
The fact of acquisition was pretended.
3) Violation of the Personal Information Protection Act
A person who processes or has processed personal information shall divulge personal information learned in the course of his/her duties.
(b) not provide another person with no authority for use;
With knowledge of such fact, no personal information shall be provided with any unlawful purpose.
Nevertheless, the Defendant’s prescription details on August 2014 to the professors and affiliated doctors of AC Hospital.
AC Hospital doctorN for illegal purposes of offering a certain percentage of rebates;
authorized by them to process personal information of occupational patients;
The doctors of AC Hospital in connection with the program and stored in the program, with access to the program 3000
B. A file (one-person AO) containing the details of drugs for patients;
In the beginning of each month during which he/she does not work, he/she was provided on the first day or on a holiday.
The defendant around that time at the AC Hospital's Office where he/she works together with the AP of the operating staff.
N.N is connected to AP in its place, Jump 300, and program. N is connected to AP
He/she has been informed of the ID (A Q) and passwords available to him/her and subsequently joined the program.
(1) The name of the patient (name) and the patient registration number in the item of the "Security Data", whichever is less, shall be as follows:
The first day, the No. 1, the number, the date of registration, the class, the personal rate, the quantity, the number of days, the number of days, the prescription, etc.
10, 464 Medical Treatment of patients of the AC Hospital and their prescription information;
The Defendant informed the business employees of the method of disclosure, and the Defendant informed the business employees AP of the method of disclosure.
The personal information was provided by obtaining downloads.
In addition, the Defendant’s list of crimes committed during the period from August 8, 2014 to early police officers from May 2016, 2016.
(4) 22 times together with the description, “Jump 3004” from AC Hospital physicianN, AS, etc.
EP, AL, AT, AU with a program ID and password provided;
AV et al. by means of the above 290, 574 patient treatment and prescription information
The personal information was provided for an illegal purpose by obtaining the Round.
4) Evidence concealmenting teachers
A) AV USB related to AV USB
AV, on June 16, 2016, at the time the prosecution seizes and searches the M Office, Inc., the AC Hospital.
information about USB in which the details of rebates against the will and the Director-General are stored;
I return to AW without conducting search and seizure due to its failure, and around that time, the Sim-gu Busan Metropolitan Government AW
3 USB, which is a evidence for keeping things in AX store, shall be put in the tamped romoets.
Lamburged.
Defendant: (a) On June 17, 2016: (b) the custody of things from AV that was investigated by the prosecution at around 00.
(1) The key to the USB shall be reported and the key thereof shall be able to be stored and the case shall be filled to E.
D. At around 10:00 on the same day, AV had concerns over arbitrarily submitting USB to the prosecution.
I directed the purchase team leader E, the purchase team D to find the USB at AX point.
E, D’s key to AX point around the time when the Defendant received such instructions from the Defendant
Then, it was held and confirmed that the object is stored, but it was not necessary to keep the object.
The Defendant, upon receiving such a report from E and D, has CCTV at AX Customer Center
After confirming AV’s concealed USB, AV instructed AV to find out it. D, E
In accordance with the instructions of the deceased, the USB being kept at the customer center in AX points is found to have been kept at the center.
Korea has taken place.
The Defendant has kept the USB in a household store operated by the husband of D to E and D.
E and D ordered to do so, in accordance with the direction of the defendant, in red paper, as soon as possible.
USB 30,000 and around that time, 'BA' of the operation of the AZ in the Geum-gu, Busan.
USB was concealed on the back of the books by moving together to a household store of the trade name.
(c)
By doing so, the Defendant: E and D to conceal the evidence of his criminal case;
was.
B) AV mobile phone related
On June 16, 2016, the Defendant’s dwelling place and his MU office is pressured by the Defendant.
AV of its business employees subject to search and inspection, stating the details of rebates in the prosecution;
Upon the investigation of the location of the USB, the addition of the Prosecutor's Office to AV between Madden, etc.
It was determined that search and seizure had been made.
Accordingly, the Defendant on June 17, 2016: 00 to 22: 00,00, Busan Geum-gu BB 703 Dong 1902
AV, etc. in the defendant's dwelling and carry in preparation for additional search and seizure by the prosecution;
The telephone was instructed to replace the phone, and the mobile phone was replaced several times thereafter.
The direction was given to the Board.
AV received such instructions from the Defendant on June 22, 2016, Busan Busan Jin-gu, Busan on June 22, 2016
'BD' located in BC replacing the cell phone used by the evidence in Busan branch office;
He stored in the family-friendly Gu of Don Don BE.
Accordingly, the Defendant instigated AV to conceal evidence on his criminal case.
B. Defendant B
The defendant, under the direction of AD Hospital physician L and many pharmacists, shall follow the prescription of drugs.
(2) On August 8, 2015, the name of the title AK at the time of the National Tax Service’s investigation conducted by the Police Officer.
A) The issuance of rebates for pharmaceutical products, such as (a) A-1) the fact of account use, etc. is discovered; and
In order to raise related funds, the corporation's funds are embezzled, and the proceeds of the crime are returned to the borrowed account.
There was a knowledge that they would be concealed.
Nevertheless, in order to assist A, the Defendant is a Korean bank with the name of the Defendant on September 2015, in order to assist the Defendant.
A’s criminal proceeds by providing the account of the National Bank to A and facilitating the commission of the crime;
It aided and abetted the crime in violation of the Act on the Regulation and Punishment, etc. of Undisclosed.
C. Joint criminal conduct by Defendant E and Defendant D
Defendants, who were employed by around March 2, 2016 by around 2016, shall be governed by the teachers of A while serving in M.
(A) at the same date, time, at the place, as described in paragraph (4) of this section, the evidence concealed by AV in keeping AX-point objects
USB is likely to be arbitrarily submitted to the prosecution, and it is likely to find USB in the AX store object box.
It is difficult to discover A because it is brought to A, and thereafter the her husband operates AZ.
In this point, it was hidden.
As a result, the Defendants conspired to conceal evidence on another person's criminal case.
2. 2016 Highest 692
A. Defendant F [Acceptance in Breach of Trust, Violation of the Medical Service Act]
Medical personnel, founders of medical institutions, and employees of medical institutions shall provide pharmaceutical suppliers or medical devices
Secretary, importer of medical devices, distributor of medical devices, or lessor of medical devices; or
funds and articles provided for the purpose of promoting sales, such as adoption of medical devices and maintenance of transactional guidance;
Receiving, or causing a medical institution to receive, goods, benefits, labor, entertainment, or other economic benefits;
shall not be eligible for such approval.
1) The Defendant, from April 2013 to May 2, 2013, within the AC Hospital located in Seo-gu Busan, Seo-gu.
at the office of the Corporation, “as soon as possible, in the future, the drugs supplied in M” from A.
2,00,000 won was paid in cash in exchange for an illegal solicitation to that effect.
In addition, from that time until October 2015, the Defendant is described in the list of crimes (5).
As above, approximately KRW 1,2 million in total on six occasions ( KRW 8 million and US$ 4,000,000)
(r) accepted B).
2) The Defendant at the office of the Defendant around August 2013, and “BG, etc. supplied in M” from A.
for the purpose of increasing the quantity of supply by continuous prescription for pharmaceutical products.
A head BH on August 5, 2013 with respect to the golf travel expenses of Japan on August 3, 2013, in receipt of an illegal solicitation
(BJ) 1,00,000 won from the account of the Defendant’s husband to the new bank account in the name of BI;
1 million won from the account in the name of MK, MK, Inc. to the new bank account in the name of BI
first, from the account in the name of M employee BL Co., Ltd. to the account in the name of BI
The sum of KRW 600,000 was remitted to 2.6 million.
3) The Defendant from A who operates M in the same place as that of paragraph (1) at around September 2013, 2013.
"The volume of supply for pharmaceutical products, such as BG supplied in M, can be increased by continuous prescription.
section 150,000,000 won or less of the market price in receipt of an illegal solicitation to the effect that the
A. Before November 5, 2015, 20100 won and 200,000 won of the market price were delivered, and around November 5, 2015
the market price is at least KRW 100,000,000,000,000,000,000,000
Bohion expenses equivalent to KRW 80,000 of the market price in receipt of an illegal solicitation from A to the same purport
It received property equivalent to KRW 530,000 in total.
4) The Defendant from A who operates M in the same place as that of paragraph (1) at around July 2015 at the same time as that of paragraph (1).
"The volume of supply for pharmaceutical products, such as BG supplied in M, can be increased by continuous prescription.
section 25 of the same month from August 22, 2015, upon receipt of an unjust solicitation to the effect that the notice was given.
By March 4, 200, the travel expenses to be paid by the defendant for the travel travel of Japan Sapporo 40 days
50,000 won was paid in lieu of 100,000 won.
As a result, the Defendant received illegal solicitation from a drug dealer and caused the promotion of sales.
1,5630,00 won ($ 1,1630,000 and US$ 4,000) were received.
B. Defendant G [Acceptance in Breach of Trust, Violation of the Medical Service Act]
Defendant at the office of the Defendant in the AC Hospital on November 1, 2013, and “delivery from M” from A.
to increase the quantity of supply by continuous prescriptions with respect to pharmaceutical products, such as BM.
80,000 won was paid in cash in exchange for an illegal solicitation to that effect.
The Defendant, from that time to May 2016, as shown in the list of crimes (6) from that time, to that time.
As above, the sum of KRW 2,9350,000 was received over 31 times.
As a result, the Defendant received illegal solicitation from a drug dealer and caused the promotion of sales.
the sum of 2,9350,000 won provided was received.
C. Defendant H [Defendant H]
Defendant at the office of the Defendant in the AC Hospital around October 2014, and “delivery from M” from A.
to increase the quantity of supply by continuous prescriptions with respect to pharmaceutical products, such as BM.
2,160,000 won was paid in cash in receipt of an illegal solicitation to that effect.
In addition, from that time until April 2016, the Defendant is indicated in the list of crimes (7).
As above, the sum of 1,4820,000 won was received over 21 times.
As a result, the Defendant received illegal solicitation from a drug dealer and caused the promotion of sales.
the sum of 1,4820,000 won provided was received.
D. Defendant I [Acceptance in Breach of Trust, Violation of the Medical Service Act]
Defendant at the office of the Defendant in AC Hospital, and “delivery from M” from A, at the office of the Defendant in AC Hospital.
to increase the quantity of supply by continuous prescriptions with respect to such pharmaceutical products as BN.
It received 40,000 won in cash in exchange for an illegal solicitation.
The Defendant, from that time to May 4, 2016, as described in the list of crimes (8), from that time, to that time.
As above, the sum of 2,3450,000 won was received over 21 times.
As a result, the Defendant received illegal solicitation from a drug dealer and caused the promotion of sales.
the sum of 2,3450,000 won provided was received.
E. Defendant J [Defendant J]
Defendant, at its own office in AC Hospital (AC) around February 5, 2015, supplies from A to M.
to increase the quantity of supply by continuous prescriptions with respect to pharmaceutical products, such as BM
It received 110,00 won in cash in receipt of an illegal solicitation.
The Defendant, from that time to May 6, 2016, as described in the list of crimes (9), from that time, to that time.
As above, a total of 4,970,000 won was given and received over 16 times.
As a result, the Defendant received illegal solicitation from a drug dealer and caused the promotion of sales.
the sum of 4,970,000 won provided was received.
F. Defendant K [Defendant K]
1) Property in breach of trust
On October 4, 2010, the Defendant, at the office of the Defendant in the AC Hospital, from BO Staff BP.
"The supply volume of pharmaceutical products, such as Q, supplied by BO, can be increased by continuous prescriptions.
120,000 won was paid in cash in exchange for illegal solicitation.
In addition, from that time until August 2011, the Defendant is indicated in the list of crimes (10).
BO, BR,S, BT, etc. 36 times under the pretext of rebates for pharmaceutical prescriptions
total of KRW 4,120,000 were received.
As a result, the Defendant received illegal solicitation from drug distributors, 40,000 won in total.
The Institute received the source.
2) Violation of the Medical Service Act
The defendant, at the office of the defendant in AC Hospital around November 1, 2010, and around 30, from the staff of BR.
"The volume of supply for pharmaceutical products, such as BU, supplied by BR, can be increased by continuous prescription.
It received 80,000 won in cash in exchange for illegal solicitation.
The Defendant, including this, from that time until August 201, 10, set forth in the list of crimes (10) 10
as described above from to 36 the prescription of pharmaceutical products from BO, BR, BS, BT, etc.
A total of 30,000,000 won was received over 27 times under the name of Vietnam.
As a result, the Defendant provided from pharmaceutical sellers for the purpose of sales promotion.
3, 200,000 won was received.
G. Defendant L [Violation of the Medical Service Act]
Medical personnel, founders of medical institutions, and employees of medical institutions shall provide pharmaceutical suppliers or medical devices
Secretary, importer of medical devices, distributor of medical devices, or lessor of medical devices; or
money or material provided for the promotion of sales, such as the adoption of medical devices and the maintenance of transactions;
Receiving, or causing a medical institution to receive, goods, benefits, labor, entertainment, or other economic benefits;
shall not be eligible for such approval.
The Defendant, at the office of the Defendant in the AD Hospital located in Busan Island BV on September 2015, at the office of the Defendant:
A “W et al. supplied in M” with a request to that effect, as well as in cash.
90,000 won was received.
In addition, from that time until April 2016, the Defendant is described in the list of crimes (11).
As above, the sum of KRW 1,467,00 was received through eight times.
Accordingly, the Defendant’s aggregate provided by drug distributors for the purpose of sales promotion.
1, 4670,00 won was received.
h. Defendant A [Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes]
The delivery, etc. of a mountain book) and the violation of the Punishment of Tax Evaders
1) Violation of the Pharmaceutical Affairs Act, as evidence of breach of trust
Those engaged in pharmaceutical products, such as drug suppliers, etc. shall sell drugs, such as adoption of drugs and maintenance of prescription guidance transactions.
For the purpose of promoting pharmacists, herb pharmacists, medical person founders or employees of medical institutions;
money, goods, benefits, labor, entertainment, and other economic benefits, or pharmaceutical medicine;
(g) A pharmacy or medical technician; a medical person; a founder of a medical institution; or a person working for a medical institution;
Corporation shall not acquire economic benefits, etc. from the Corporation.
The Defendant, on March 3, 2012, supplied in M at the office of the professor of BX in the AC Hospital, and supplied in M.
FY, etc. to prescribe medicines, such as BY, and to maintain the good, in the future.
to make an illegal solicitation to the effect that it can be delivered by prescribing and delivering it.
An entry in the Schedule of Crimes (12) from the grant of gold 6.6 million to May 2016, as shown in the Schedule of Crimes (12).
A total of 240 million won was granted over 43 times on the pretext of 43 times.
In addition, the Defendant’s flag from March 2012 to May 2016 (a) to (e) (7).
to six persons, such as professor F, Professor G, Professor H, Professor I, Professor J, etc., of the BZ University, as in J.
one solicitation and 3 in total under the name of the pharmaceutical expenses, franchise, etc. of M.
2,820,000 won shall be provided, and the doctor F of a university hospital who is a person working for a medical institution;
34,2890,000 won for the purpose of sales promotion to 6 persons and 1 medical doctors of a private hospital
The amount of money has been provided.
2) Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice)
The Defendant is entitled to receive rebates funds, etc. from doctors while operating M Co., Ltd.
companies, such as CA, CB,CC, etc., the defendant was known to the general public on January 2012.
The issuance of a false tax invoice as if there was an actual transaction without a real transaction
After receiving the payment, after deducting the fees after remitting the money to the above enterprise for the purpose of the transaction price.
AK, AL, B, AJ, AM, CD, etc. transferred to an account under the name of the account holder, which is a borrowed account, shall be refunded.
The term "micking" had been read.
On July 25, 2012, the Defendant, as the center of the Geum-gu, Busan, 1636 Busan, to the shares of the shares at the Geum-gu, Busan.
In filing a return of value-added tax on M in 2012 for the first time against M, goods or use by the CA
goods or supplies equivalent to the aggregate value of 57,272,727 won, although no calendar has been supplied;
A list of false tax invoices was submitted to the effect that they were supplied.
In addition, the Defendant’s statement of crime sight (13) from July 2012 to July 2016, 2016.
The total value of supply without being supplied with goods or services by CA or any other business entity, such as CA;
1. The sum of the supply values by receiving tax invoices by seller equivalent to KRW 668, 689, 281.
1. A list of total tax invoices by seller equivalent to KRW 668, 689, 286 was submitted.
Accordingly, the defendant does not receive goods or services for profit-making purposes.
Total 3, 337, 378, 567 won received tax invoices by seller and the calculation of taxes by seller.
The aggregate table was submitted.
3) Violation of the Punishment of Tax Evaders Act (Receipt of a false tax invoice: Article 10 (2) 1 and 2 of the same Act)
A tax invoice shall be issued pursuant to the Value-Added Tax Act and the aggregate of individual tax invoices by seller
A tax invoice in which a person who shall submit a balance sheet to the Government has conspired and has falsely entered it;
No list of total tax invoices by seller entered in or falsely entered shall be submitted.
(2).
The Defendant is in charge of CE at an unsound place from September 30, 2012 to December 31 of the same year.
In collusion with other persons, the supply value of goods or services equivalent to the total value of 52, 727, 727 won is supplied.
of supply value equivalent to the total value of 177,427,727 won as if the goods or services were provided.
Receipt of five parcels of the total tax invoice, and January 25, 2013, from Busan Franchi Tax Office, No. 2012
When filing a return of value-added tax, the total value of supply in collusion with CE personnel;
52. Total value of supply for goods or services equivalent to KRW 727,727,727.
177, 427, 727 won as if the supply price was paid for goods or services in an amount equivalent to KRW 177, 427.
A list of invoices was submitted.
Defendant, in addition to this, from February 2, 2012 to February 2, 2013, the list of crimes (14)
The value of supply from the above enterprises in collusion with the employees in charge of the enterprises such as CE, etc.
Total value of supply for goods or services equivalent to KRW 204, 846,790 in total;
619, 534, 790 won (Difference 414, 733, 00 won) as if the goods or services were supplied.
A tax invoice by seller issued by seller 23 & 8) and a tax account by seller equivalent to the same amount by seller.
The list of total members was submitted.
4) Violation of the Punishment of Tax Evaders Act (tax evasion: Article 3 (1) of the same Act)
Fraud, such as fabrication of bills, tax invoices, a sum table of invoices, and a sum table of tax invoices;
(b) Any other unlawful act to evade a tax or receive a deduction for a tax refund.
subsection (b).
A) The evasion of value-added tax
On July 25, 2012, the Defendant’s list of value-added tax imposed on July 25, 2012 at the Busan District Tax Office on January 1, 2012
applicable value without being supplied with goods or services by the CA upon filing a declaration
A false tax invoice equivalent to the total amount of KRW 57,272,727 shall be received from the output tax amount and shall be collected in three copies.
Value-added tax base by making an illegal deduction of input tax amounts to KRW 57,272,00;
The value-added tax equivalent to 5, 777, 200 won was evaded by reporting the lawsuit.
The Defendant, as well as this, derived from January 2012 to January 2016
(15) An amount equivalent to 208, 388, or 100 won in total as set out in Nos. 1 through 9 of the Crime List (15)
The value-added tax was evaded.
B) corporate tax evasion;
On March 30, 2012, the Defendant: (a) corporate tax reverted to the business year of 2011 from the Busan Franchi Tax Office.
not being supplied with goods or services from CE upon reporting the tax base;
(1) The method of receiving tax invoices of KRW 103, 022, 636 and appropriating them as losses.
corporation, 22, 665, 060 won by filing a report on the corporate tax base of KRW 103,02,636.
The tax evasion was made.
In addition, the Defendant’s crime from 2011 to 2014
Law equivalent to 279, 747, 660 won in total as set out in table (15) 10 to 13
The tax evasion was made.
As a result, the Defendant’s total sum of KRW 488, 135, 760 by fraud or other unlawful acts.
Tax evasion.
(i) Defendant M Co., Ltd. (Violation of the Pharmaceutical Affairs Act and the Punishment of Tax Evaders Act);
1) Violation of the Pharmaceutical Affairs Act
H. A, the representative director of the defendant, at the same time and place as paragraph (1) of this Article, is the defendant.
H) 6 medical doctors of a university hospital and one medical doctor of a private hospital, such as paragraph 1(h).
(2) a violation that provides a sum of KRW 34,890,000 for the purpose of promoting sales.
The above was set.
2) Violation of the Punishment of Tax Evaders Act
H. A, the representative director of the defendant, at the same time and place as paragraph 2, 3), and 4, and at the same time and place as the defendant
The sum of the values of supply as stated in (h)(2), (3), and (4) in connection with the Defendant’s business;
3. Receipt of false tax invoices equivalent to KRW 37, 378, 567 and submission of a list of false tax invoices;
FOB, 619, 534,790 won in total (the actual value of supply 204, 846, 790 won in total), the difference
414. Receipt of false tax invoices equivalent to KRW 733,00 and submission of a false aggregate table of tax invoices
tax evasion (total value-added tax 208, 388, 100, 100 won) equivalent to the above 488, 135, 760 won
Won, the sum of corporate tax was 279, 747, 660 won.
Summary of Evidence
1. The statement of each of the remaining Defendants except Defendant C and L in the third protocol of trial (Defendant K)
Defendant L's statement or entry in the sixth trial record
1. Each prosecutor's protocol of examination of a suspect against AU, AL, AV, N, CF, AS, CG, and CH (as regards AV:
5, 6 times (the sixth copies for), N for CF, 2, 3 times for each, and 2 for AS
copy of the meeting, for CG, a copy of the meeting
1. The CD, CI, AI, AM, CJ, CJ, CK, CK, CL, CM, CN, CN, BN, AP, CO (including the part of the CP), Q, respectively;
CR, CS, and each prosecutor's protocol of statement about AV (as regards CR, No. 3, CS, and as regards AV:
Each copy)
1. A written accusation;
1. Each daily report;
1. Full certificate of each registered matter, each copy of each business registration certificate;
1. Details of each account transaction, preliminary return of the value-added tax by each general taxable person, and the value-added tax by each general taxable person;
A final tax return, each written resolution of correction of value-added tax, a list of total tax invoices by seller, each electronic tax;
statement, each tax base and tax amount return of each corporate tax, each purchase sheet, and each statement of transactions (each copy).
b)
1. The entry or departure status of each individual;
1. Each investigation report and accompanying document (including a copy of the IMF-related data attached thereto, and the name of the suspect A used;
The report of suspected accounts, the report of the relationship between K and the suspect A, and the confirmation of the borrowed account
J. The report on the confirmation of the borrowed name depth account, and the attachment to the copy of the register of the Jeju-do real estate owned by the suspect F
J. A, F, and BI's accompanying overseas travel confirmation report, the suspect AF professor's request for BG prescription.
Reporting on attachment of documents related to their content and BG delivery, reporting on M business behavior-related documents, M's pharmacy
and reports on the attachment of accounting data omitted after embezzlement due to the payment of the hospital rebates;
The report on the search and seizure of data found in AU’s AU’s AU’s AU’s computer;
Report on confirmation of data related to travel accompanied by Japan by the suspect A and F couple A, AK's borrowing
AC hospital, reporting on the entry of a master account, reporting on the details of the withdrawal, reporting on the source of funds to deposit a borrowed account in AK name bank,
Part of the Report on Confirmation of Repurchase Data, as a result of suspect A-type mobile phone analysis, suspect A
(a) Report on the confirmation of the details of rebates paid to AC Hospital and the disclosure of information on AC Hospital patients;
FR, M Related Persons, AC HospitalN, and Director-General of AS, within the currency of the AF and related persons
The suspect A, from among the reverse exploitation report, CT Confirmation, which is the false customer of M, AL mobile phone text messages,
the use of social CU, CV, and CW, by reporting the fact of preparation against prosecution investigation, such as destruction of evidence;
(1) A, a suspect's mobile report, accompanied by a "daily report", and a representative director A
AC Hospital's prescription data stored in the M5th office computer shall be found to be included in the report on the amount review.
c) With respect to the recovery of M employee E’s USB, reporting on the telephone statement of staff AX employees, and the suspect A
The number of computers seized by MO offices on the confirmation of additional payment of the Japanese travel expenses for F professors;
Report on the results of AL interview and additional data related to the leakage of personal information on patients at AC Hospital;
Reorganization, reporting on the submission of electronic tax invoices for processing transactions by CT (State), and flow of affairs related to the collection of patient information;
In addition, the process of acquiring the ID and password of the will of the State at the time, and the process of acquiring the AVusb stored in the AVusb.
G The verification of the conformity of the rebates data sent by G to A in photographs;
AV keeps the USB concealed in AX with AW at a household store operated by the husband of D.
In relation to the circumstances, the identification of the involvement of AC Hospital CF in the crime of leakage of personal information, and the opening of the suspect and N.
The confirmation and reporting of AL and text messages related to the leakage of personal information, and money and valuables received by K from a pharmaceutical enterprise
Corporation, the Corporation shall report the amount of rebates received, report the amount of rebates received, report the amount of rebates received, and I Professor Liber
Report on the amount received, report on the amount of rebates received by J professor, and monthly sales supplied by M to AD hospitals by M
Details and attachment of the Director of the Sales Board]
[Defendant K and the defense counsel paid money to the Defendant to the Defendant is the money paid to the Defendant to him.
section 30(1)(2)(2)(3)(2)(1)(2)(2)(2)(2)(2)(3)(2
this article argues that, however, the foregoing evidence may be admitted as follows:
According to the ruling, the defendant received money with illegal solicitation as stated in its holding, and the defendant did so.
It can be determined that there was an intent of unlawful acquisition. ① The Defendant, in return for the prescription of drugs, by the prosecution.
The Defendant stated that he received money (No. 5, 484-5, 485 of the evidence record No. 2016, 692), and 2, the Defendant
deposit with AC Hospital after receiving money from the AC Hospital or without accounting management;
3. A part of the money received by the Defendant, including living expenses, was used in personal custody.
(4) The Defendant also is a doctor affiliated with the AC Hospital Social Department, who is a doctor.
No money may be deemed to have been received in the capacity of a simple custodian. Accordingly, the defendant and the defense counsel
his argument is without merit.)
Application of Statutes
1. Relevant Articles of criminal facts;
【Defendant A
Article 3 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, Article 356 and Article 355 of the Criminal Act
§ 1(1) (The amount of profit shall be at least KRW 500,000 but less than KRW 5 billion, inclusive)
Article 3(1)1 of the Act on Regulation and Punishment, etc. of the Concealment of Criminal Proceeds.
section 71 Subparag. 5 and Article 59 Subparag. 2 of each Personal Information Protection Act (illegal)
For the purpose of being provided with personal information), Article 155(1) of the Criminal Act, Article 31(1) of the Criminal Act
(Ackinger for evidence concealment) and Article 8-2(1)2 of the Act on the Aggravated Punishment, etc. of Specific Crimes;
Punishment of Tax Evaders Act Article 10 (3) 1 and 3
Article 10 (2) 1 of the Punishment of Tax Evaders Act (as a whole, the submission of a list of total tax invoices)
head of title, and subparagraph 2 (Receipt of false tax invoices and list of total tax invoices by seller by false entry)
(2) Article 3(1) of the Punishment of Tax Evaders Act (amended by the Act on the Punishment of Tax Evaders)
2) Each of the former Pharmaceutical Affairs Act (amended by Act No. 14328, Dec. 2, 2016; hereinafter the same)
§ 94-2 and Article 47(2) (the fact of providing profits for the purpose of sales promotion and the fact of providing profits to each other)
In general, Article 357(2) of each Criminal Code (as a whole, including the point of giving property in breach of trust, and each of the victims)
Defendant B
Article 3(1)1 of the Act on Regulation and Punishment of Criminal Proceeds Concealment, Article 32 of the Criminal Act
Paragraph 1
Defendant D, E
Articles 155(1) and 30 (General Provisions) of each Criminal Act
m. Defendant F, G, H, I, J, K
Article 357 (1) of each Criminal Code (the point of and inclusive for taking property in breach of trust): Provided, That Defendant K shall each donor.
inclusive) Each former Medical Service Act (amended by Act No. 14438, Dec. 20, 2016; hereafter the same shall apply)
The same applies to the first sentence of Article 8-2 and Article 23-2 (1) (Prohibition of Acquisition of Unfair Economic Benefits, etc.)
anti-states, inclusive)
【Defendant L
The first part of Article 88-2 of the former Medical Service Act and Article 23-2 (1) (General Provisions)
Defendant M
Articles 97, 94-2, and 47(2) of the former Pharmaceutical Affairs Act.
The Punishment of Tax Offenses Act, the text of Article 18 and Article 10(3)1 of the Punishment of Tax Evaders Act
section 18 of the Punishment of Tax Evaders Act and section 10(3) of the Punishment of Tax Evaders Act (the receipt of false tax invoices)
3. (Presentation of List of Total Tax Invoices by False Suppliers) The text of Article 18 of the Punishment of Tax Evaders Act;
Punishment of Tax Evaders Act Article 10(2)1 (the receipt of a false tax invoice) and each tax offense
Punishment of Tax Evaders Act and Article 10 (2) 2 of the Punishment of Tax Evaders Act
The main sentence of Article 18 and the main sentence of Article 3(1) of the Punishment of Tax Evaders Act (Ministry of Justice)
(A) The point of tax evasion or corporate tax evasion)
1. Competition;
【Defendant A
Articles 40 and 50 of the Criminal Code (Article 1-A-3 of the Judgment) each individual by sequence (4) of the crime sight table in Article 40 and Article 50 of the Criminal Code
A. Violation of trust between a violation of the Information Protection Act and a breach of trust by the other party to each benefit provided under subparagraph 2-h of the judgment No. 2-1
(1) Capital increase and violation of the Pharmaceutical Affairs Act;
m. Defendant F, G, H, I, J, K9): Articles 40 and 50 of each Criminal Code (Articles 40 and 50 of each Criminal Code against each Defendant
A crime and a crime of violation of the Medical Service Act)
1. Selection of penalty;
【Defendant A
A violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)
half. (False Issuance, etc. of False Tax Invoice) Determination of Imprisonment with labor for each of the crimes other than those listed above.
Specific crime Aggravated Punishment, etc. of Specific Crimes (Issuance of False Tax Invoice, etc.)
Imposition of fines as necessary pursuant to Article 8-2 (2) of the Act on the Punishment, etc. of Specific Punishment
m. Defendant B, D, E, F, G, H, I, J, L:
Selection of each fine
【Defendant K
Each Imprisonment Selection
1. Mitigation (Defendant B)
Articles 32(2) and 55(1)6 of the Criminal Act
1. Aggravation for concurrent crimes;
【Defendant A
Article 37 (former part of Article 37, Article 38 (1) 2 and 3, and Article 50 of the Criminal Act
Imprisonment with prison labor and heavier punishment provided for in the crime of violation of the Act on the Aggravated Punishment, etc. of Crimes (Embezzlement)
Punishment provided for in the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes
B ] Concurrent Impositions
【Defendant K
Article 37 (former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act. Article 50 (BO Whose Criminal Affairs is the largest BO
Punishment of Misappropriation Acceptance of Money (Aggravated Punishment of Concurrent Crimes)
【Defendant M】
Article 37 (former part, Article 38 (1) 2 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act.
Article 38 (1) 2 of the Criminal Act concerning a violation of the Punishment of Tax Evaders Act in accordance with Article 20 of the Punishment of Tax Evaders Act.
The provisions on restricted aggravation with respect to the concurrence of fines shall not apply, and the fines shall be separately determined by each fine.
The sum of these amounts)
1. Discretionary mitigation;
【Defendant A
Articles 53, 55(1)3, and 55(1)6 of the Criminal Act (The following extenuating circumstances shall be considered for the reasons for sentencing)
【Defendant M】
Articles 53 and 55(1)6 of the Criminal Act, proviso to Article 45 of the Criminal Act (13)
A violation of each Punishment of Tax Evaders Act due to the receipt of false tax invoices of which amount is less than two million won;
10) 【
1. Detention in a workhouse (in respect of the rest of the Defendants except Defendant K and M)
Articles 70(1) and 69(2) of the Criminal Act (Provided, That the defendant A may add Article 70(2) of the Criminal Act to the Criminal Act)
1. Suspension of execution (Defendant K);
The main sentence of Article 62(1) of the Criminal Act (The following extenuating circumstances among favorable reasons for sentencing)
1. Additional collection:
m. Defendant F, G, H, I, J, K
Article 357(3) of each Criminal Code / [Defendant F] Article 357(3) of the Criminal Code 1,1630,000 as stated in Section 2-A.
It received USD 4,00,000. The value to be collected when it cannot be confiscated shall be collected.
The amount of profit that the criminal has lost if he/she had been sentenced to confiscation;
Inasmuch as the value should be deemed to mean the amount, the determination of the value shall be a declaration of adjudication, unless there are special circumstances.
on the basis of the Si price (Supreme Court Decision 2008Do6944 Decided October 9, 2008)
see, e.g., the exchange rate publicly announced by KEB on February 15, 2017, which is the date this judgment is rendered.
If a penalty is to be calculated by applying the base rate for trading (1, 144 won per $1, 1440, less than won) among them:
Defendant F = 16,206,00 won = 1,630,000 + ($ 4,000 x 1,144 won/$$144)
It is reasonable to collect additional tax in addition to collection
Defendant L
The latter part of Article 88-2 of the former Medical Service Act
Reasons for sentencing
1. The scope of punishment by law;
A. Defendant A
1) Imprisonment: Imprisonment for a year and six months to twenty-two years;
2) Fine: fine 33, 737, 850 won [ = 3,337, 378, 567 X value-added tax rate of KRW 10% x 1 (1)
n), provided, that less than KRW 834, 344, 640 [= = 3,337, 378, 567 X addition] - 867
Value rate of 10 per cent x 2.5 (2.5 times), f.m., but less than won shall be abandoned)
B. Defendant B: Fines of KRW 50,000 to KRW 15 million
(c) Defendant D and E: Each fine of KRW 50,000 to KRW 7 million.
D. Defendant K: Imprisonment for one month to seven years;
(e) Defendant F, G, H, I, and J: each fine of KRW 50,000 to KRW 10 million.
(f) Defendant L: A fine of KRW 50,000 to KRW 3,000; or
G. Defendant M Co., Ltd.
1) Violation of each Punishment of Tax Evaders Act due to the receipt of false tax invoices listed in the separate sheet (13)
Crime: Each supply value 】 Value-added tax rate of 10% X3 times or less;
2) Each due to the submission of a list of total tax invoices by false seller listed in the separate list of offenses (13)
Punishment of Tax Evaders Act: Each value of supply 】 Value-added tax rate of 10% x 3 times or less;
Commission’s fine
3) Punishment of each tax offense due to the receipt of a false tax invoice entered in the separate sheet (14)
For a violation of the Act: Value of supply entered in each false statement 】 Value-added tax rate 】 10% x 2 times or less;
Commission’s fine
4) due to the submission of a list of total tax invoices by seller entered in the separate sheet (14)
Amount of supply entered in each false statement 】 Value-added tax rate for violation of each Punishment of Tax Evaders
10% 】 Fines not exceeding twice.
5) Each tax office due to the evasion of value-added tax or corporate tax recorded in the separate sheet of crime (15)
A violation of the Punishment Act: Each evaded tax amount ¡¿ A fine not exceeding twice.
6) A violation of the Pharmaceutical Affairs Act: A fine of KRW 50,000 to KRW 40 million;
2. Scope of recommended sentences according to the sentencing criteria; and
A. Defendant A
1) Basic crime: Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)
[Determination of Type] 3 Embezzlement/ Breach of Trust (at least 50 million won but less than 5 billion won)
【No Special Convicted Person】
【Determination of Recommendation Area】 Basic Area
[Scope of Recommendation] Imprisonment of two to five years
2) Group 1 concurrent crimes: Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Issuance, etc. of False Tax Invoice)
[Determination of Type] Class 1 (3 billion won, such as the receipt of false tax invoices under special tax laws)
of less than 5 billion won;
【No Special Convicted Person】
【Determination of Recommendation Area】 Basic Area
[Scope of Recommendation] One year to two years of imprisonment
3) A third concurrent crime: A crime of giving rise to a breach of trust.
[Determination of Type 3 (Disposition of Misappropriation more than KRW 100,00 and identical concurrent crimes)
by means of an increase in the amount of
【No Special Convicted Person】
【Determination of Recommendation Area】 Basic Area
[Scope of Recommendation] Imprisonment of 10 months to 1 year and 6 months
4) Scope of recommendations according to the standards for handling multiple crimes: Imprisonment with prison labor for not less than two years (the sentencing criteria have not been set);
As there are violations of the Act on Regulation and Punishment of Criminal Proceeds Concealment, etc.
the lower limit of the basic crime (minimum limit of the basic crime)
B. Defendant K
Since each crime against the accused is in a mutually competitive relationship, the sentencing criteria shall not apply.
of this section.
C. The remaining Defendants except Defendant A and K
Some of the offenses against the Defendants are not set the sentencing criteria, and they are against the Defendants.
Since each fine is imposed, the sentencing criteria shall not be applied.
3. Determination of sentence;
A. Defendant A
The defendant has violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement).
in light of the embezzlement, evidence, the amount of evasion, the frequency of the crime, the progress of the crime, etc. that committed the crime;
It is not good, there are two or more identical crimes to the defendant, and each of the instant cases at the beginning of the investigation.
In light of the fact that the crime is denied and the relevant evidence is concealed and actively interfered with the investigation;
In the event that a sentence is to be imposed on the defendant, it is inevitable.
However, when the defendant comes to this court, the defendant confessions each of the crimes of this case, and the defendant
The applicant has filed a written application with his family, branch, etc. several times, and has the protection and guidance of the accused.
the fact that social ties, such as the fact that are relatively clear, are considered in favor of the defendant.
the Defendant’s age, character and conduct, environment, family relationship, motive for committing the offence, means and result of the offence;
State taking into account the records of this case, such as the circumstances after crime, and the various sentencing factors shown in the trial process;
Punishment shall be determined as such as the sentence.
B. Defendant B, D, E
Defendant B offered to A the account under his name, and Defendant D and E offered rebates; and
In order to avoid the crime of A by concealing the USB with important data related thereto, the Defendants committed the crime at the beginning of the investigation.
The denial of each of the crimes in this case is an element of sentencing unfavorable to each of the defendants.
However, when the defendants reached this court, they confession each of the crimes of this case, and the defendant
B There is no other criminal record if it is excluded from a fine on one occasion, Defendant E is the primary offender, and Defendants are the primary offenders.
The employees of M Co., Ltd. involved in each of the crimes of this case under the direction of A, a representative director.
Considering the fact that it appears to be an element of sentencing in favor of each accused, and other Defendants
Age, character and conduct, environment, family relationship, motive for the crime, means and consequence of the crime, circumstances after the crime, etc.
The sentence shall be determined as ordered in consideration of the records of the case and the various sentencing factors shown in the trial process.
(c) Defendant F, G, H, I, J, K, K: L
Defendants, as doctors, receive money from pharmaceutical companies for the purpose of rebates;
The practices of rebates are whether the choice of a drug is provided more than the treatment synthetic rebates for the patient.
A large number of patients, increase in the burden of the patient's weak value, and the factors leading to the financial deterioration of the health insurance;
Defendant K denies his criminal act without a large amount of money received, etc.
The circumstances are disadvantageous to them.
However, the defendants except the defendant K make a confession to commit their crimes, the defendant F;
I, K, and L are each initial offenders, and Defendant H and J do not have any criminal record of a stay of execution or more, respectively, and Defendant
L, as a doctor of a private hospital, constitutes only a violation of the Medical Service Act, unlike other doctors, and Defendant J
that the amount received in comparison with other doctors is a small amount, etc., which is favorable to each accused.
Considering the Defendants’ age, character and conduct, environment, family relationship, motive for committing a crime, and the commission of the crime.
Many sentencing factors expressed in the records and trial process of this case, such as the means and result of the crime.
(1) The punishment as ordered shall be determined in the same manner as the disposition.
D. Defendant M Co., Ltd.
1) ① Receipt of a false statement of less than KRW 2 million in total of supply values in the annexed list of crimes (13)
on the violation of each Punishment of Tax Evaders Act due to such violation: 200 won, 200 others.
(13) On each violation of the Punishment of Tax Evaders Acts by receiving false statements: Each violation of the Punishment of Tax Evaders Act;
600,000 won = ① (1) x 4 times) ＋ ② (2 (600,00 wonx 92 times) 】
2) Each section arising from the submission of a false list of total tax invoices listed in the annexed list of crimes (13)
For the violation of the Punishment Act: KRW 1.2 million in total, KRW 10,000 in each case; KRW 0.8 million in total;
3) Punishment of each tax offense due to the receipt of a false tax invoice entered in the separate sheet (14)
1: 60,000 won in total, 100,000 won in violation of the Act
4) due to the submission of a list of purchase punishment tax invoices listed in the [Attachment] List of Crimes (14]
1. For each violation of the Punishment of Tax Evaders Act: 1.2 million won, in total, 3.6 million won;
5) Value-added tax entered in the separate sheet of crime (15) and punishment of each tax offense due to the evasion of corporate tax
A violation of the Act: KRW 1.5 million in total, KRW 1.5 million in each case; and
6) A violation of the Pharmaceutical Affairs Act: 15 million won;
7) Total amount: 11,7340,000 won
8) The case is that A, the representative director of the defendant, violated the Pharmaceutical Affairs Act and the Punishment of Tax Evaders Act.
Punishment shall be determined as ordered by taking into account the type, frequency, period, etc. of the crime.
(c)
The acquittal portion
1. The destruction of evidence by Defendant A and the destruction of evidence by Defendant C
A. Summary of the facts charged
1) Defendant A
Defendant at the Busan District Prosecutors’ Office through press reports, etc. on May 2016, 201, which was held by the Defendant.
Provision of rebates to drug suppliers of Busan Local Pharmaceutical Products, including such companies;
It became known that the investigation will be initiated for crimes.
The Defendant, who became aware of the commencement of the investigation by the prosecution, becomes aware of the fact that he/she had conducted the investigation by the prosecution, shares in the Seocho Police Association on June 2
(g) Examination related to the prosecutor's investigation of rebates of drugs to the employees at the M office;
The article shows that "computers are replaced by preparing for a situation."
The Ministry of Land, Infrastructure and Transport instructed CY Hospital's blood species on June 8, 2016.
When the prosecutor's request for detention warrant against the division division CZ was reported to the media, June 2016.
9. 15: Two parcels located in Seopo-si, Seopo-si, Jeju Special Self-Governing Province, and DB, owned by the F of AC Hospital, around 00;
F along with F in Jeju Special Self-Governing Province as a problem of the construction of fences for the 500 square site.
the team leader C of the M management division of the M management division shall provide rebates and keep related data.
E, an instruction to purchase a new computer for the replacement of the AV-use computer.
was made.
C upon receipt of such an order from the Defendant, on June 10, 2016, to the Geum-gu Busan Metropolitan Government DC.
purchase of two new-type computers from the DE of the D Operation, and be kept on E, AV books;
The two computers, which are evidence, were replaced by a new computer purchased as above.
Accordingly, the defendant instigated C to destroy evidence related to his criminal case.
2) Defendant C.
The defendant is a teacher of A while working for M&A on May 1, 2016, according to his/her teacher while serving for M&A.
1) At the same time and place as in subsection (d) of this paragraph, from the DCE of the operation of DDR located in the Sim-gu, Busan.
To purchase two computers, E, AV computers, which are evidence kept on AV books, as above.
It was replaced with a new-type computer purchased.
Accordingly, the defendant destroyed evidence on the criminal case of others.
B. The assertion and judgment
1) Defendant C.
The defendant and defense counsel asserts that the defendant has no intention to destroy evidence.
A’s legal statement, the commissioner of the Customer’s Office, each statement of transactions, and other records recognized by the witness.
in light of the following circumstances, the evidence alone submitted by the prosecutor is sufficient to constitute Defendant C.
It is difficult to see that the facts charged have been proven beyond reasonable doubt, and calendars;
there is no evidence to prove this.
(1) In this Court, A is important to prepare for a situation in which the witness separately states.
It is essential to say that there is a fact to the effect that the computer should be replaced by the material evidence.
There is no fact in the question, and answer to the question (No. 2 of the witness A record).
(2) The Defendant: (a) on May 1, 2016, the day before a month when a computer is replaced; (b) on May 1, 2016;
Therefore, unlike employees who worked for a long time in M Co., Ltd., the Defendant would be entitled to rebates.
It seems difficult to specifically understand the yellow dust, etc.
③ According to the Customer Director, etc., not only computers used by E and AV on June 10, 2016, but also computers used by E and AV.
In addition, there is a replacement with other computer repair work used by employees of M such as DF
The Defendant, taking this into account, understood that A’s instructions are normal computer replacement instructions.
there is a possibility that it would have been likely to do so.
2) Defendant A
Defendant led to confession of the facts charged above. However, in order to establish a school principal, the school principal is school.
Since it is required to act as a teacher and to act as a principal offender, the establishment of a principal offender is the principal offender.
When forming a part of the elements of a crime and establishing a teacher, the principal offense is recognized.
The premise requirement is that (see Supreme Court Decision 99Do1252 delivered on February 25, 2000, etc.). Pinnish prior to this is a requisite.
As long as the criminal act of C, which is a principal offender, is not recognized, the defendant may also be established as a principal offender.
and there is no other evidence to acknowledge it.
C. Conclusion
Thus, the above facts charged against the Defendants are hard to prove a crime.
In other words, each of the defendants is acquitted under the latter part of Article 325 of the Criminal Procedure Act.
2. The point of embezzlement of Defendant A’s embezzle as shown in [Attachment List]
A. Summary of the facts charged
The Defendant, as the representative of M Co., Ltd. operating a drug wholesale or retail business, manages the Company’s funds as the Defendant
In the course of the overall control of the affairs such as adoption and prescription of drugs, golf, travel, entertainment.
Embezzlements corporate funds to prepare various entertainment expenses, and to pay children's study expenses abroad;
Mod's mind.
On May 9, 2013, the Defendant appropriated the Defendant’s benefits in excess of KRW 2 million, and thereafter, the Defendant’s husband and wife.
Embezzlement of corporate funds owned by M Co., Ltd. by transferring funds to accounts under the name of AH
from that time to September 10, 2015, total of 28 times, as shown in the list in attached Table from September 10, 2015.
Embezzlement 50,000 won of the corporate capital of M Co., Ltd., which was in his business custody, was embezzled.
(c) 12);
B. The assertion and judgment
A company operator, representative, etc. shall commission an adviser, etc. through its internal procedures and pay wages.
commission of adviser, etc. as such in order to be recognized as occupational embezzlement; or
benefits paid by a person who clearly lacks legitimacy or significantly deviates from a reasonable level;
commission as an adviser in order to determine whether it is or not.
commission of a person who has been appointed as an adviser, etc. as well as his/her duty performance capacity; the process, motive, adviser, etc.
relationship between the person and the company, the details and degree of their contribution to the development of the company, and advisers, etc.
section 16(1)(3)(3)(1)(2)(2)(3)(2)(2)(2)(
and intangible profits, practices in the relevant industry, etc. that are anticipated to be derived by the company due to the promotion;
It should be determined by comprehensively taking into account. On the other hand, the act of realizing the intention of unlawful acquisition.
the prosecutor must prove that there is such embezzlement, and the prosecutor must prove that there is such embezzlement.
Value of probative power by which a judge causes a conviction to the extent that there is no room for a reasonable doubt by the judge.
be subject to strict evidence, and if there is no such evidence, the defendant may be found to be guilty.
Even if there is doubt about a crime, it is inevitable to determine the interest of the defendant as the interest of the defendant (Supreme Court Decision 6 June 2013).
27. Supreme Court Decision 2012Do4848 Decided January 27, 201
Based on the above legal principles, the case was examined, the investigation report (report attached to M-related data), and the salaries
Details of payment, each withholding receipt for wage and salary income, wage ledger, and other records recognized by the record.
in light of the following circumstances, the evidence alone submitted by the prosecutor is alone against the defendant.
This part of the Embezzlement is proved to be beyond reasonable doubt that there is no reasonable doubt
It is difficult to see, and there is no other evidence to acknowledge it.
(1) Sales of M Co., Ltd. shall be 27, 509, 432, 000 won in 201, and in 2012
21, 587, 295, 00 won, 22, 952, 350, 000 won in the year 2013, 24, 535, 867, 000 won in the year 2014, and 24, 535, 867, 000 won in the year 2015
If the Do excludes KRW 26,970, 181,00 in 2012 to the Do, it shall continue from 2011 to 2015.
The Defendant’s salary increased by KRW 93, 572, 862 in 201, KRW 91, 915, 629 in 201, and KRW 629 in 201;
See 93, 408, 326 won in 2013, 106, 420, 000 won in 2014, 118, 788, 520 won in 2015.
Defendant’s pay is the sales amount of M Co., Ltd., inflation rate, and representative of M Co., Ltd.
in light of the position, etc. of the defendant, who is a director, substantially exceeds the reasonable level;
shall not be deemed to have been dismissed.
(2) The defendant shall prepare a monthly benefit ledger for his/her own benefits and keep the normal accounts.
After the disposal, the tax was paid.
C. Conclusion
Thus, this part of the facts charged constitutes a case where there is no proof of crime.
not guilty under the latter part of Article 325, or a board which is a single comprehensive crime;
In the case of a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)
not be pronounced not guilty.
Judges
Judge Lee Sung-hoon
Judges Song Jae-ap
Judges Lee Jae-chul
Note tin
1) Although the indictment is written as "198 times", it seems to be an obvious clerical error.
2) The indictment is written as ‘1, 808, 183, 070 won', but it seems to be an obvious clerical error.
3) The statement in the indictment appears to be a clerical error in August 2014.
4) The statement in the indictment appears to be a clerical error in the statement on April 2016.
5) The statement in the indictment appears to be a clerical error in the statement on January 2015.
6) The statement in the indictment appears to be a clerical error in the statement on April 2016.
7) The indictment contains evidence of breach of trust against K, but it appears to be an obvious clerical error. Accordingly, the amount granted accordingly was corrected.
(c)
8) Two-two written statements in the indictment seems to be written in writing.
9) Defendant K constitutes a violation of the Medical Service Act only with respect to the matters listed in [Attachment 10] Nos. 10 through 36 of the List of Offenses (10) but the crime of taking property in breach of trust is committed (for each donor, referring to each donor).
Since the crime of violation of the Medical Service Act is an all-inclusive crime, the crime of breach of trust and the crime of violation of the Medical Service Act are mutually concurrent crimes.
10) The violation of the Punishment of Tax Evaders Act due to the receipt of a false tax invoice is the statutory penalty for each supply value x value-added rate x 10% x a fine not exceeding three times,
The statutory penalty is determined to be less than 50,000 won, which is the lowest limit of fines. Accordingly, the amount of punishment for the violation of each of the Punishment of Tax Evaders Act is reduced.
shall be sentenced to a fine not exceeding KRW 50,000.
11) On December 20, 2013, set forth Nos. 4 in the [Attachment 14] List of Crimes (14), the crime of violating the Punishment of Tax Evaders Act due to the receipt of a false tax invoice shall be imposed.
subsection (1) of this section.
12) The portion transferred to AH after Defendant A received the benefits.
13) The indictment is written in 6', but it seems to be an obvious clerical error.
Site of separate sheet
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