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

On March 8, 2012, C Co., Ltd., a victim limited liability company, established a contract with C Co., Ltd. to set the total construction cost of KRW 6,03,000,000 with respect to the new construction of D Hospital located in Jeonju-si, and entered into a new construction contract, and paid KRW 6,149,40,000 to C Co., Ltd. until March 12, 2013, but C Co. requested the increase of construction cost due to additional construction works, thereby requiring C Co., Ltd. to pay the remainder of construction cost on March 27, 2013, by mutual agreement between the Defendant who had a doctor E and the vice president with the same representative director of C Co., Ltd. as the victim’s agent, and paid the remainder of construction cost by receiving a loan from the bank as collateral after the completion of the building.

After the agreement between the defendant and E as above, the defendant issued a promissory note of KRW 216,00,000 at each of the face value stated on June 27, 2013 as of June 27, 2013 for the payment of the above construction price, and notarized it. The defendant prepared a false receipt for the payment of the construction price in lieu of preparing to E a false receipt for the payment of the construction price to avoid legal disputes, such as seizure of the claim for the construction price by the sewage-grade who did not receive the subcontract price from the C Co., Ltd., with a view to avoiding the legal disputes, such as seizure of the claim for the construction price by the victim, the victim Co., Ltd., prepared a letter of loan from the defendant that borrowed KRW 216,00,000 from the victim Co.,

On March 27, 2013, according to the above agreement, the Defendant and E notarized each of the F legal offices located prior to the same day a certificate of monetary consumption lending and borrowing contract (F law office No. 1395) and a bill fair deed (F law office No. 1420, 2013).

C A stock company fails to receive the agreed construction cost from the victim company until the payment date, based on the bill of exchange and Promissory Notes.