[2015 Highest 575] In spite of the fact that no person makes a loan, intermediate or arrange for cash by pretending to sell goods or provide services, or by having another person do so on behalf of him/her in excess of the actual sales amount, the Defendant made a false sales slips by suggesting that he/she purchases rice equivalent to KRW 1,698,500 from B through a credit card from August 22, 201, in collusion with the Defendant at the first floor of the Daejeon Building on August 31, 201, although there was no fact that he/she sold rice to E, in fact, he/she prepared a false sales slips by suggesting that he/she purchases rice equivalent to KRW 1,58,500 from B via a credit card at the Internet site “B, e.g., e., e., 1,140,000 after deducting approximately KRW 558,500 as a loan fee.

9. From August, 200 up to 109, 177,637,00 won in total were provided with false sales slips of approximately KRW 53,291,100 in cash, including the contents set out in Appendix 1, and around KRW 24,345,90 in cash, which was 53,291,100 in total, was provided to 109 persons.

Accordingly, in collusion with B, the Defendant provided cash through credit card transactions by pretending to sell goods or provide services.

[2015 Height 1612] No person shall lend or arrange cash by pretending the sale of goods or provision of services, etc., or by making another person engage in a transaction by credit cards in excess of the actual sales amount, or by making another person engage in such transaction by proxy.

Nevertheless, on March 15, 2011, the Defendant issued a false sales slip in the “G” office located in Daejeon-gu Daejeon-gu, Daejeon-gu, by means of pretending to purchase infant diapers equivalent to KRW 2,886,00 using credit cards from the Internet site “Ebea” without any fact that H sells infant diapers to H, and then it is equivalent to 5% of the loan fee.