The crime No. 1 of the judgment of the defendant, and No. 1 of the crime No. 1 of the B, and No. 2 of the crime list No. 1 of the B, are punished by imprisonment for 6 months, and

Punishment of the crime

[criminal records] On May 1, 2013, the Defendant was sentenced to 10 months of imprisonment with prison labor for the charge of forging official documents at the Seoul Western District Court (Seoul Western District Court) and on May 9, 2013, and became final and conclusive on May 20, 2013. On May 20, 2016, the Defendant was sentenced to imprisonment with prison labor for one year and six months for fraud in the Daejeon District Court’s Incheon District Court’s Incheon District Court’s Incheon District Court’s 201.

[2] The Defendant, while working as an employee at the “E Tax Accountants Office” located in Yongsan-gu Seoul Metropolitan Government from September 2007 to June 2013, 2013, became aware of each other while acting as an agent for the tax return of G Co., Ltd. operated by the victim F., and the Defendant continued to perform the tax affairs of the victim even after the said certified tax accountant office was shut down.

The Defendant did not have any property, and since the end of 2009, from the end of 2009, the Defendant had been operating in the name of his wife, was delinquent in paying taxes, and, in order to raise expenses for repayment of debts, living expenses, etc., would have the Defendant remitted money to the victim for tax payment, refund, etc. or borrowed money later.

In order to acquire money by deception, it was intended to acquire money.

1. Fraud;

A. On January 26, 2012, the Defendant in relation to the refund of value-added tax may call to G employee I, a victim’s fraudulent act at the above E-Tax Office office, and allow G to receive a large amount of value-added tax refund by means of pretending that the Plaintiff did construction work at H, a corporation within its internal management.

For tax investigation, the amount of tax invoice issued should be deposited and withdrawn from the head of the Tong as much as the amount of tax invoice issued.

Money transferred will be returned later.

The phrase “ makes a false statement.”

However, even if the defendant receives money from the injured party, he/she was able to use it as living expenses, debt repayment expenses, etc., there is no particular property, and the defendant operated.

H There is no intention or ability to return much value-added tax due to the situation in which H was faced with the financial shortage, and G had no intention or ability to return the transferred money immediately.

The defendant.