Before entering into a contract with the victim, the Defendant entered a false sales of approximately KRW 15 million at the average of the instant coffee shop settlement system at KRW 10 million, and the monthly sales are important facts to conclude a coffee shop sales contract. As such, the Defendant was obligated to notify the victim of the circumstances that the sales confirmed by the settlement system differs from the actual sales.

However, on August 2014, the Defendant concluded a contract with the victim to sell the said coffee shop at the same coffee shop with the victim for KRW 270 million and did not notify the above circumstances.

As such, the Defendant, by deceiving the victim and by deceiving the victim on August 29, 2014, received a total of KRW 250 million, including a sum of KRW 250 million reduced from KRW 15 million to KRW 250 million, which was to be paid for the balance as the down payment around September 30, 2014 from the victim, and to be paid for the remainder on September 30, 2014.

2. According to the evidence duly adopted and examined by this court, the Defendant issued an order from early 2014 to enter into the information management system (POS) at the time of sale as if he sold products that were not actually sold to the employees of the instant coffee shop. D stores such as the instant coffee shop were to sell at the discount of a specific item for a certain period according to the policy of the head office. In ordinary, when selling at a discount, the employees of the POS store operating the POS inputs the discount key and discount amount after entering the price of the goods at which the former price was set at the discount, and thereby, the sales of the NET are separately calculated by deducting the value added tax amount on the basis of the total sales including the value added tax amount at the discount price for each member store at the headquarters or branch office.