However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

On April 13, 2018, the Defendant: (a) lent one of the Egrasium (PF455, expected number B) owned by the Defendant to C; (b) subsequently, he/she changed his/her Egrasium to D and returned it to D; and (c) made a statement to the effect that “The Egrasium (PF455, expected number B) transferred its Egrasium to D and returned it to D and C’s Egrasium; and (d) the Defendant’s Egrasium investigation and economic team office around the same month on March 24, 2013, the Defendant stated to the effect that “Around March 24, 2013, Egrasium (PF455, expected number B) lent its Egrasium (PF455, expected number B) and returned to D and C’s Egrasium changed.”

However, in fact, around March 2013, C was used by the Defendant by lending Egrag (PF 455, expected number B) from the Defendant, and the Defendant returned the Egrag immediately, and the Defendant requested C to keep the E in custody from April 2017 to May 5, 2017, and there was no fact that C and D returned the Egras of the Defendant to change the Egrags of D.

Accordingly, the defendant raised C and D without criminal punishment.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement about C, D, and G;

1. Complaint;

1. Details on possession of agricultural machinery subject to tax-free oil supply;

1. Photographs of changed agricultural machinery;

1. Application of Acts and subordinate statutes to investigation reports (verification of the expected number of egrags), A-grag photographs, A-gragist number photographs;

1. Article 156 of the Criminal Act concerning the facts constituting an offense;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Imprisonment with prison labor chosen;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The community service order under Article 62-2 of the Criminal Act;

1. Circumstances unfavorable to the reasons for sentencing under Article 186 of the Criminal Procedure Act which bear the costs of lawsuit: unnecessary burdens are imposed on the judicial institution, the victims may suffer a great pain, and the wrong exercise of the state penal authority may lead to a serious crime.