A defendant shall be punished by imprisonment for not less than two years and six months.

Punishment of the crime

From January 2, 2011 to March 2, 2012, the Defendant worked as the head of the overall headquarters of the victim D Co., Ltd. (hereinafter “victim”) located in Busan Dong-gu, Busan from January 2, 201 to March 2, 2012, and in fact, according to the delegation by the representative director E, the Defendant took overall control of all the affairs such as fund management and business of the damaged company.

1. In order to raise funds necessary for voluntary use of corporate funds, the Defendant violated the Punishment of Tax Evaders Act: F and G Representative H paid the amount of goods or services supplied by the victimized company, which was the customer, and then received a return to the personal account or cash managed by the Defendant, but received a false tax invoice corresponding to the price from the said H.

On June 7, 2011, the Defendant was issued a tax invoice of an amount equivalent to KRW 2,700,000 of the supply price as if he had not been supplied with advertising materials, etc. from F representative H even though he had not been provided with advertising materials, etc. at the above F office located in Busan Dong-gu, Busan. From that time to March 5, 2012, the Defendant was issued a tax invoice of an amount equivalent to KRW 651,630,00 in total of the supply price without being supplied with goods or services over 23 occasions as shown in the crime list (1) of the attached Table between March 5, 2012.

2. From June 7, 201 to March 2012, the Defendant used an opportunity to manage and execute the funds of the victimized company at the office of the victimized company from around June 7, 201 to around March 2012, by raising funds. The Defendant issued a false tax invoice from the customer as described in paragraph (1) and immediately paid the damaged company funds equivalent to KRW 651,630,000 in total to the customer as the purchase price for processing the funds of the victimized company as stated in paragraph (1), and immediately returned the funds to the personal account under the name of the Defendant or his subordinate staffJ managed by the Defendant and his subordinate staff, and then returned the funds to the personal account under the name of the Defendant or his subordinate staffJ in total as the processing personnel expenses.