Defendant

A from June 2007, he worked as an employee of Victim E Co., Ltd. (hereinafter “victim Co., Ltd.”). Defendant B worked for the said company from January 2009.

On November 201, the Defendants knew on the fact that there are many obligations among dialogues, so it is economically difficult for them to make a cash loan by discounting merchandise coupons sent at the convenience store at their head office, and agreed on the commencement of cash loan by each of them, and from January 2013, they agreed on the lending of cash by discounting merchandise coupons.

Therefore, when the defendants ordered merchandise coupons to the head office of the D convenience store, they received merchandise coupons and offered 7% discount to the merchandise coupon transaction store and to use the merchandise coupon voluntarily for the defendants' personal debt repayment, etc. by receiving money.

However, since the inventory amount of one merchandise coupon per store exceeds 25,00,000 won, the defendants can be found to be guilty of committing the crime. As such, the defendants can be found to prevent the actual inspection of the head office through the computer processing, and the defendants Eul requested the defendant A who is authorized to access the accounting computer network of the head office to computerized inputs, and the defendant A moved merchandise coupons to other convenience points so that the inventory amount per store does not exceed 25,000,000 won by accessing the computer network of the head office, the adjustment date of inventory inspection, the adjustment date of the adjustment date of inventory inspection, the adjustment amount of arbitrarily modifying the number of data listed on the inventory from each convenience point, the sales amount of the goods to increase the inventory amount by revising the sales amount of the goods so that there is no error in inventory in the total inventory amount.