A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

[2016 Highest 1492] The Defendant registered the victim C and Hyundai Heavy Industries Co., Ltd. as a partner company, and agreed to establish and operate a corporation and operate it as a partner company to conduct the business of manufacturing ship steel structures, etc., and was engaged in the business of establishing and operating the corporation.

On June 26, 2014, the Defendant received KRW 100,000,000 from the injured party as a partner deposit to be used for the establishment and operation of the said company, and KRW 80,000,000,000 to be used as a cooperative company deposit to be granted to the said company to the said Hyundai Heavy Industries Co., Ltd., and received KRW 10,000,000 from the Defendant’s wife E to the Defendant’s management account.

While the Defendant received KRW 100,000,000 as above from the injured party and received the above KRW 100,000,000 as above, the Defendant embezzled KRW 3,930,00 from around 24 times to July 10, 2014 by arbitrarily consuming KRW 50,074,50,00, in total, from around 24 times, as shown in the list of crimes in the attached crime committed in the same day.

[2017 Highest 492] The Defendant is a substantial operator of I in Gyeongsung-gun H.

No person shall submit to the Government a list of total tax invoices by seller under tax-related Acts, stating in falsity, without being supplied with goods or services.

On January 25, 2013, the Defendant filed a final return on value-added tax at the Tong-gu Tax Office located in 20-9, 5-7, 2012, and filed a final return on value-added tax for the second period of 2012. The Defendant submitted a list of individual suppliers’ tax invoices, stating that no fact was found to have received goods or services from “J”, and that the Defendant had received goods or services on three occasions, the supply price of which is equivalent to KRW 114,214,040.

Summary of Evidence

[2016 Highest 1492]

1. Statement of the defendant in the second public trial records;

1. Statement made by each prosecutor to C and K in the prosecution;

1. L.C.