Defendant

A Imprisonment with prison labor for one year, and for six months, for each of the defendants B.

However, the two years each from the date this judgment becomes final and conclusive.

Criminal facts

[2016 Highest 3241 - Defendant A] The Defendant served in F Company from December 2003 to June 2012. G is the representative director of F Company, H is the F Company’s employee, and I is a certified tax accountant.

On March 5, 2016, the Defendant drafted a false complaint against G, H, and I at the Busan District Court's J attorney-at-law office in front of the Busan District Court.

A written complaint was the content that "G, H, and I, without authority, prepared a contract for acquisition of shares of 12,500 shares against F Co., Ltd. to transfer them to H on September 25, 2012, prepared a standard return of capital gains tax and a statement of voluntary payment in the name of the defendant with respect to the transfer of the above shares on November 30, 2012, and prepared a statement of capital gains tax base return and a statement of voluntary payment under the name of the defendant with respect to the transfer of the above shares at the Kimhae Tax Office around November 30, 2012."

However, the defendant, at around May 2012, at the time of retirement, transferred the borrowed stocks under the name of the defendant to K employees of F Co., Ltd., so that he does not cause any damage to himself in the tax amount, etc., the above K prepared a stock transfer agreement and had the above I prepare a standard return of capital gains tax and a statement of voluntary payment.

However, on March 11, 2016, the defendant submitted the above complaint to the Changwon District Prosecutors' Office located in Sungwon-si, Sungwon-si, Sungwon-si.

In this respect, the defendant, G, H, and I had the purpose of having the criminal punishment imposed upon G, H and I.

[2] From December 2003, Defendant A worked for the Victim F Co., Ltd. (hereinafter “victim F”) from around December 2003 to around June 2012, Defendant B retired. Defendant B served for the Victim Company from around April 2006, and retired around September 2012. The Victim G is the representative director of the Victim Company, the Victim H and the Victim L are the employees of each Victim Company, and the Victim I is the certified tax accountant.

At the time of the withdrawal of the Defendants, they are named in their names.