On June 201, the Defendant filed a false declaration of the total amount of KRW 1,158,943 with the equipment of KRW 1,158,943 by dividing a total amount of KRW 217 products that cannot be returned with equipment among the goods supplied to the victim at the above store or by attaching a specific code.

Accordingly, the Defendant, by deceiving the victim as such, returned to the victim the total amount of KRW 1,158,943, and acquired pecuniary benefits equivalent to the same amount.

2. According to the judgment below, according to the police statement of D, it is acknowledged that the defendant returned 217 products among the goods supplied by the victim, as stated in the facts charged, and returned 1,158,943 won from the victim, but the defendant divided the goods supplied by the victim with the criminal intent of defraudation or made the equipment.

There is no evidence to establish the fact that it returned goods to the victim by attaching a specific code, which is not supplied by the victim.

(D) The police statement of D and the statement of D in the third trial record are merely a conjection. Rather, the following circumstances acknowledged by the evidence adopted by the court, namely, the monthly sales of the store operated by the Defendant around June 201, which was at the time of the instant case, constituted KRW 69,880,700, and the store operated by the Defendant does not seem to have a high return rate compared to other stores, and the store operated by the Defendant does not seem to have a high return rate compared to other stores, and the number of customers in the store are lost due to their failure to display their eths or wear their eths after placing their eths.