A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

The Defendant is a person who operates a skin and a four-day management shop under the trade name of Seongdong-gu Seoul Metropolitan Government D Building No. 201, and at the same time, provides tax consulting in the trade name of “G” at his own residence located in F 302 dong 502, Seongdong-gu Seoul Metropolitan Government.

The Defendant directed the enemy while operating the four-day management shop, and took up approximately KRW 30 million of the debt between the enemy and the private person, and instead, the Defendant was unable to pay the principal and interest only due to his divorce, pro-Japanese-management shop and the tax consulting income between pro-Japanese and the private sector, while the Defendant was unable to pay the principal and interest solely due to the above four-day-management shop's inter-Korean-Korean-Korean-Korean-Korean-Korean-Korean-Japan-Japan-Japan-Korean-Japan-Japan-Korean-Japan-Japan-Korean-Japan-Korean-Japan-Japan-Japan-Korean-Japan-Japan-Japan-Japan-Japan-Japan-Japan-Korean-Japan-Japan-Japan-Japan

On December 21, 2010, the Defendant made a false statement to the victim, stating that “When an accounting corporation’s customer is converted into an individual corporation, it must deposit the capital in the passbook and until the business operator comes to leave, the Defendant may collect a large amount of fees within three weeks at the latest, so if he/she lends money to a customer who does not have capital, he/she will pay the principal and fees with the capital of a new corporation.”

However, in fact, the defendant did not have a plan to lend money to a new legal entity established by the customer, was willing to use the money to repay personal debts from the victim, and the income from the operation of the four-day management shop due to the lack of tax consulting income has no intention or ability to pay the principal and fees to the victim even if he borrowed money from the victim.

As such, the Defendant, by deceiving the victim, received KRW 25 million from one bank account (I) in the name of the Defendant on the same day.

In addition, the Defendant’s list of crimes is attached until January 31, 2012.