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

The Defendant: (a) was a person who substantially operates a Co., Ltd. which produces automobile parts; (b) from January 2010, the Defendant was supplied with high pressure parts necessary for manufacturing machinery from the LAF to the LAF, but was not paid for goods worth KRW 167,498,989 from June 201 to June 2012.

On December 13, 2011, the Defendant issued one copy of the unit value per share (48,400,000 per the face value of the G in charge of the settlement of disputes, which is issued by I operating the K in charge of the settlement of disputes and the K in charge of the settlement of disputes. On January 18, 2012, the Defendant issued one copy of a promissory note (20,000,000 in face value of H in the settlement of disputes) to the victim, but the Defendant did not pay it on March 16, 2012 and January 25, 2012 respectively.

As above, the Defendant: (a) was a financing bill issued by I; (b) was a person who established a company and issued a bill and check; and (c) was aware that the company was changed to a new company by the method of establishing a new company; and (d) was not able to pay the actual price for the bill; and (c) the Defendant was aware that the Defendant was also a person who operates the company in the same manner as I and the Defendant was also aware that the said bill would not be settled normally with a financing note that I received and distributed by J.

Nevertheless, the Defendant had the intent to extend the payment date by delivering the financing bill received from I as if it was a sloping bill.

1. Accordingly, on March 29, 2012, the Defendant issued one promissory note causing KRW 118,400,000 in face value on March 28, 2012, to the issuer L/C, number M, and date of issuance, as if it was a note duly formed by the victim in the above L/C, which was in the Sungsi-si K, for the payment of goods.

Accordingly, the Defendant, by deceiving the victim as above, obtained a considerable pecuniary benefit by delaying the performance of the obligation equivalent to KRW 118,400,000,000 from the victim.

2. The defendant.