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A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.
Reasons
Punishment of the crime
1. The Defendant is a person who is engaged in the business of buying and selling telecom.
On March 29, 2008, the Defendant: (a) requested by the victim E to accept and operate a telecom; and (b) introduced “Gmotour” (hereinafter “Matour”) located in Seocheon-si, Seocheon-si, Seoul; (c) on March 29, 2008, the victim entered into a contract with the owner of the telecom to take over the telecom amounting to KRW 3.15 billion, including succeeding to the obligation of KRW 2.6 billion that he borrowed from HK Mutual Savings Bank as collateral, by taking over the 2.6 billion amount of the purchase price.
However, as the above savings bank did not approve the above debt succession, when it became difficult for the victim to take over the telecom, the defendant would acquire the right to operate the telecom instead of arranging loans to enable the victim to pay the above purchase-price. On April 25, 2008, the defendant and the victim would have obtained a loan from the National Bank in the name of the victim, and (1) made a remodeling of the telecomto with the victim. (2) The defendant would operate the telecomto for two years; (3) The defendant would operate the telecomto; (4) the defendant would pay the interest on loans from the National Bank; and 6 million won per month to the victim; and (5) the defendant and the victim would sell the telecom to return the principal invested in the course of the telecomtoto; and (30% of the remaining profits would belong to the victim; and the victim would have obtained the ownership of the telecomto by paying the purchase-price in the same manner as the above ① around May 9, 2008.
2. Criminal facts;
A. In order to reduce the burden of capital gains tax to be imposed at the time of selling the telecom, the Defendant, who attempted to commit fraud, selected the construction companies, and pretended that the amount higher than the actual construction cost is the construction cost, in order to reduce the burden of capital gains tax to be imposed at the time of selling the telecom.