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

[Basic Facts] The Credit Guarantee Fund (hereinafter referred to as the "Credit Guarantee Fund") established under the Credit Guarantee Fund Act or the Technology Credit Guarantee Fund Act (hereinafter referred to as the "Credit Guarantee Fund") is a non-profit special corporation (a quasi-government agency) with the aim of contributing to the balanced development of the national economy by providing the Fund (which means the contributions from the government and financial institutions to the basic fund) to guarantee the liabilities of enterprises which lack security capacity by guaranteeing the loans of enterprises, thereby facilitating the financing of enterprises. The corporate purchase loan system is a system that reduces the financial difficulties of the delivery enterprises by reducing the risk of approval of the delivery enterprises due to credit transaction. In the event a purchasing enterprise purchases the goods, etc. from the delivery enterprises, the financial institution which received the credit guarantee fund guarantee is immediately paid the purchase price to the delivery enterprises, and the purchasing enterprise

The Korea Credit Guarantee Fund shall, when a purchasing enterprise files an application for a loan for purchasing funds, set the limit on loans through the ratio of purchasing goods, etc. of the enterprise, the counterpart to the purchase, credit assessment, etc., guarantee 80 to 95% of the said limit, and the Korea Credit Guarantee Fund shall be liable for the repayment of the loan within the scope of the loan unpaid. As such, the requirements for a loan guaranteed by the Korea Credit Guarantee Fund that is operated as a public fund under a guarantee contract with a purchasing enterprise shall have a real transaction between the purchasing enterprise and the selling enterprise, and on the basis of the existence of the obligation of the purchasing enterprise to pay the purchase funds, the loan funds shall be directly paid to the other party to the transaction (sales enterprise). Thus, if individual payment method has become final and conclusive for the payment of the purchase funds, such as applying for the purchase funds without a real transaction or issuing a promissory note under the transaction funds made by the selling