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

On April 2010, the Defendant concluded that, at the office of the United Teaching Institute of “B” operated by the Defendant located in New Zealand, the Defendant would act on behalf of the victim C and D with respect to the application for admission to, and registration of, the E University and D. The Defendant would allow C to register the school expenses of the E University and D’s F University at a prime discount.”

However, as seen above, the Defendant did not pay school expenses to each university even if receiving school expenses from the victims, and used them for personal purposes, and the victims were planned to present receipts for school expenses of each university forged.

The Defendant, by deceiving the victims, received from the victims, USD 47,050, USD 47,050, USD 20,475, and USD 67,525, in total, USD 67,525 ($ 5,788,00,00) from the victims C, respectively.

Summary of Evidence

1. Partial statement of the defendant;

1. Statement to C by the police;

1. Written complaints filed in C and D;

1. Application of Acts and subordinate statutes of e-mail, E-mail, and letter of payment;

1. Relevant Article 347 (1) of the Criminal Act, the choice of punishment for the crime, and the choice of imprisonment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Determination as to the assertion by the defendant and his defense counsel under Article 62(1) of the Criminal Act (a favorable circumstances among the reasons for sentencing below)

1. The defendant and his defense counsel had the intent to pay the money received from the victims as school expenses under their own name. However, since the defendant used the above money in order to pay the expenses because of unexpected expenses incurred in the shop operated by the defendant, and there was no intention to commit the crime of defraudation by the defendant.

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