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 February 11, 2016, the Defendant paid taxes in arrears to the victim of the victim D in Jinju-si (State) EE Office operated by the victim D on February 11, 2016 and paid in lump sum the materials cost and the borrowed money that were not yet paid after receiving a tax payment certificate from the government office.

“The purpose of “ was to make a false statement.”

However, in fact, the Defendant did not have any special property other than KRW 5 million, and the delinquent amount of tax was equivalent to KRW 58 million. On the other hand, the Defendant was in a situation where the obligation was equivalent to KRW 200 million, and the Defendant was in short of using the money received as the existing construction cost as the personnel expenses, material expenses, and living expenses. On the other hand, the Defendant thought that part of the money borrowed from the damaged person for personal purposes, such as other construction costs and living expenses, was used as a part of the money borrowed from the damaged person for tax payment, and thus, the Defendant did not have any intent or ability to pay it as a normal tax

As such, on February 19, 2016, the Defendant, by deceiving the victim, was transferred KRW 50 million from the victim to the Agricultural Cooperative Account in the name of F in the name of the Defendant’s operation (state).

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement of the police statement related to G;

1. Verification of transaction details;

1. Application of Acts and subordinate statutes concerning borrowing and lending contract for full consumption of gold;

1. Article 347 (1) of the Criminal Act, and the choice of punishment for the crime;

1. It is so decided as per Disposition on the grounds of not less than Article 62(1) of the Criminal Act (not less than 45 million won has been paid to the injured party before the judgment is rendered, but not more than 45 million won has been paid to the injured party), Article 62(1) of the suspended sentence;