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

From June 2016, the Defendant operated the main points of the building A in Ansan-si and the “D” in subparagraph (C) under the name of the Defendant’s de facto spouse. From September 2017, the Defendant was a person who operated the main points of the “H” in the same building F and subparagraph (g) under the name of the Defendant-friendly job offer I, and the victim J was a person who acquired the said “H” point.

around March 1, 2019, the Defendant concluded a contract for the transfer and acquisition of the above “H” at the conference room of L Co., Ltd. located in Gangnam-gu Seoul, stating that “H” main points and “D” main points are not the same person,” and “H” points from January 1, 2018 to December 31, 2018, stating that the sales tax base from January 1, 2018 to December 31, 2018 is KRW 1,126,962,06, the annual sales of “H” main points are KRW 1.1 billion.”

Since the victim intends to pay the premium to the defendant and take over the main point of “H”, the annual sales volume at the main point of “H” was an important factor for the conclusion of the contract. Moreover, if the main point of “D” is the same person, the loss of the main point of “H” might be deducted from the main point of “D” and thus, whether the two main points are the same person or not were the same person in the conclusion of the contract.

However, the above two main points were the same person as the owner of the business, and the sales tax base stated in the certificate of value-added tax base in 2018 at the main point of “H” was calculated as the total sales of “D” main points, and thus, the actual annual sales of “H” main points were approximately KRW 670 million.

Nevertheless, on March 1, 2019, the Defendant received from the victim each transfer of KRW 9 million from the account in the name of M of Employees L Co., Ltd., a brokerage company contract for transfer and takeover on or around March 1, 2019, and KRW 1 million from the same account around March 4, 2019, and received each transfer of KRW 1 million from the same account on or around March 18, 2019.