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.

1. On May 27, 2014, the Defendant: (a) on May 27, 2014, at the “E cafeteria” operated by the victim C in Ssung-si around May 27, 2014, the Defendant concluded that the principal would be repaid two years after the payment of interest if the Defendant borrowed KRW 15 million to the victim to purchase coffees, etc. necessary for the opening of the coffee shop from the G G depository located in D. G depository in the F building.

However, on May 27, 2013, the Defendant was exempted from bankruptcy liability of KRW 100 million in the name of the Defendant, and was unable to conduct financial transactions under the name of the Defendant. The Defendant started a business without equity capital and reached only KRW 150 million in the necessary funds. Even if the Defendant borrowed money from the damaged party without any specific property at the time of borrowing money from the damaged party, the Defendant did not have any intent or ability to repay the said money from the damaged party at any time.

As above, the Defendant: (a) by deceiving the victim; (b) received delivery of KRW 3 million to the new bank account under the name of H, practically operated by the Defendant on the same day from the victim; and (c) received delivery of KRW 12 million to the same account around June 3, 2014.

2. On July 22, 2015, the Defendant made a false statement that “Around July 22, 2015, the Defendant would use the Samsung Card if the Defendant lent the Samsung Card to the victim, because it is necessary to pay the dys and staff wages, it would be possible for the Government to fully pay the card use fee on the settlement date, and it would be possible for the Defendant to pay the subsidy.”

However, the Defendant did not have any intent or ability to pay the card payment in accordance with the settlement date, even if he borrowed the card from the injured party, because he borrowed the KRW 14 million from J, a company employee, around March 2015 and used it as the company operating expenses.

The defendant deceivings the victim as above and received Samsung Card from the injured party, and issued the Samsung Card on August 12, 2015 on the same day.