A defendant shall be punished by imprisonment for two years.

However, the execution of the above sentence shall be suspended for three years from the date this judgment became final and conclusive.

Punishment of the crime

From June 2013 to August 2016, the Defendant served as the head of the injured party D corporation located in Daegu Seo-gu, Daegu metropolitan area Co., Ltd. as the head of the Chinese metropolitan area. The Defendant was engaged in overall control and management of the business and overall funds of D Chinese metropolitan area.

1. On October 2013, the Defendant was willing to embezzled the funds of the victim company by submitting the false tax invoice purchased without actual transactions to the victim company and receiving cash refund of the amount recorded in the tax invoice to the victim company, within the Chinese Southern Factory Office in the Gangnam-gu Seoul Metropolitan Government of the People's Republic of China (F) of the Gangnam-gu Seoul Metropolitan Government of the Republic of China (F).

On October 30, 2013, the Defendant: (a) ordered G, working as the head of the finance team of a Chinese corporation, the Nam-gu, China, to purchase the tax account statement issued in the Chinese country's country's country's country's country's country's country's country's country's country's national tax account statement; (b) prepared a false tax account statement by entering the amount of tax claim in the name of "processing Cost", "40,000 won", "H, an employee of the company of the claimant; and (c) ordered I, the head of the South-gu factory, the company, to submit the tax account statement to the victim; and (d) returned the tax account statement in cash from the victim company until May 23, 2016, from around 143 times in total, the Defendant submitted the false tax account statement under the name of H, J, the employee of the South-do corporation, and returned the amount equivalent to such amount to the victim; and (d) embezzled the Defendant's daily living expenses and embezzlement by using it.

2. The Defendant had his mind to embezzled the difference between the food cost and the outside meal cost of the employees of the company south China, in a way different from the actual food cost.

Accordingly, on January 2014, the Defendant, the representative of “M corporation,” which is an external entrusted meal service company of the South Korean border corporation, is different from the actual ones.