However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant is a person who, from June 2005 to June 2014, distributes computer peripheral devices and sells chain B (hereinafter “B”) and operates a company (hereinafter “B”).

C The term "performance guarantee" dealt with by a Co., Ltd. (hereinafter referred to as "C") is a contract between a policyholder and the insured on the premise that the main contract between the policyholder and the insured is a contract for the supply of goods. However, even though the insured supplied goods on credit to the policyholder, the insured thereafter becomes the insurance that takes over the risk that the policyholder would not pay the price of the goods to the insured, the insured is not subject

On July 2, 2012, the Defendant entered into a contract for supply of B2B goods with the third party selling company on behalf of F and F (hereinafter “F”) to pay the price for the goods to the third party selling company on behalf of F and then supply the goods to B. At the Mapo branch office located in Jongno-gu Seoul Metropolitan Government, the Defendant entered into a contract for performance guarantee insurance with the guarantee amount of KRW 130,000,000 (sales amount) in order to guarantee the payment of the price for the goods on credit under the above contract for supply of goods at the Mapo branch office located in Jongno-gu Seoul Metropolitan Government.

As above, the Defendant, on March 25, 2013, did not receive actual goods from H (hereinafter “H”) on the grounds that the B2B goods supply contract and guarantee insurance contract were concluded, and as if he was supplied with the storage equipment equivalent to KRW 24,035,00,00, a false receipt certificate and a logistics delivery certificate were issued to F, and submitted to H the amount of KRW 23,000,000 received from F on March 26, 2013, and used the amount of KRW 23,00,000 as the company’s operating fund.

Since then, the Defendant thought to obtain additional financing from F, extended the B2B goods supply contract with F on July 2, 2012 to F on July 2, 2013, and then the victim on July 3, 2013.