A defendant shall be punished by imprisonment for two years.

2. Judgment on the grounds for appeal by the defendant ex officio shall be examined ex officio.

In the first instance of the trial, a prosecutor applied for the amendment of a bill of amendment to an indictment with the content of the facts charged as stated in the following facts constituting the crime (2014 Gohap256). This court permitted this, thereby changing the subject of this part of the judgment.

Therefore, the judgment of the court below was no longer maintained in this respect as it was changed due to changes in the bill of amendment.

3. According to the conclusion, the judgment of the court below shall be reversed without examining the grounds for appeal by the defendant, and the judgment shall be rendered again after pleading as follows.

Criminal facts

[2014 Gohap256] The Defendant entered a company D (hereinafter “D”) around January 199 and served as the head of the business team by November 2013.

In around 2002, the Defendant received a loan of KRW 30 million from a bank, and leased the apartment house located in Seocheon-si with KRW 50 million to lease the apartment house located in Seocheon-si with KRW 50 million, and the housing was sold at auction around 2005, and paid the above bank loans with high interest rate, but the principal and interest of the bonds continued to be accumulated, the Defendant was urged to demand the repayment from the bond company.

Therefore, the Defendant purchased gift certificates at the end of the ancient village, commercialized them to pay the bonds first, and paid the credit amount of the gift certificates with monthly salary, etc. In 2008, the Defendant purchased gift certificates with credit amounting to KRW 70 million, which are most likely to purchase the gift certificates prior to D in the course of business, and sold 5-10% discount to the neighboring gift certificate discount business operators, and paid the bonds at the price.

However, the amount of credit for merchandise coupons.