[Defendant A] The defendant shall be punished by imprisonment with prison labor for a year and April.

However, for two years from the date this judgment becomes final and conclusive, the above sentence shall be executed.

Criminal facts

1. Defendant A is a representative director of Mapo-gu Seoul Mapo-gu Co., Ltd., which was located in Mapo-gu Seoul, who controlled the business of the company.

On January 3, 2014, the Defendant spent the total of KRW 409,698,50 by the same method over 108 times from the place of Seoul Si, as indicated in the crime sight table 1, while the Defendant was in the occupational custody of 3 million won for the damaged company’s cash sales in cash market at the damaged company’s B office. In addition, the Defendant spent the total of KRW 409,698,500 through the same method from the place of Seoul to December 31, 2014.

Accordingly, the defendant embezzleds the property of the damaged company in occupational custody.

(b) Any person who is required to obtain a tax invoice under the Punishment of Tax Evaders Act shall obtain it;

Nevertheless, even though the Defendant, the representative director of B, was supplied with D with travel services equivalent to KRW 158,340,00 from November 2014, the Defendant, a corporation, was not issued a tax invoice under the Value-Added Tax Act, despite having conspired with D representative on his name and failed to obtain a tax invoice from April 31, 2014 to December 31, 2014 (attached Form ] from April 31, 2014 to December 31, 2014, even though the Defendant, as indicated in Table 2, was supplied with supply price of KRW 3,678,751,953 on 219 occasions from 36 companies, such as the list of crimes.

2. The defendant B, who is the representative of the defendant, was the defendant A with respect to the defendant's business

The purchase tax invoice was not issued as stated in the subsection.

Summary of Evidence

1. Defendants’ respective legal statements

1. Examination protocol of suspect E by the prosecution;

1. Each police officer or prosecutor's protocol against F, G, and H;

1. The written accusation and attached materials of the Seoul Regional Tax Office, the investigation report (verification of submitted materials) and the application of statutes on attached materials;

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;