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

The corporate purchase fund loan system is introduced to reduce the use of bills and expand cash settlement, and it is a system in which a purchasing company receives a loan from a financial institution under the guarantee of the Korea Credit Guarantee Fund in lieu of payment of goods with bills to a selling company, and a financial institution loan is a system in which a selling company can recover the price of goods at an early stage by paying it to a selling company immediately and repaying a loan from a financial institution from a purchasing company.

The Defendant, as the representative director of D and E in Kimpo-si, the Defendant: (a) intended to acquire the loan by using any hub in which the examination process takes place, such as the process of issuing and extending a letter of guarantee from the Korea Credit Guarantee Fund; and (b) the tax account statement issued by a financial institution; (c) did not verify whether the corporate purchase fund system depends on the sales company’s tax account; and (d) did not purchase the goods from E from the above company; (c) had access to the online site of the brokerage company (e-MP) around March 25, 2012; (d) had D purchased the goods worth KRW 37,400,000 from E; and (e) prepared a written contract and a tax account statement as if D purchased the goods from E to the victim on April 1, 2012; and (e) requested D and D companies to purchase and sell the goods from E companies and E companies at KRW 27,900,000; and (e) written account statement as if D were purchased the goods from E companies and E companies around 2515.25.