The defendant's appeal is dismissed.

Summary of Grounds for Appeal

The defendant does not deceiving the victim E, as stated in the facts charged.

At the time of the instant case, the Defendant had been able to transfer 80 business entities to the victim’s 80 business entities and had been able to work at the victim’s office, but failed to comply with the promise due to the following reasons. Therefore, there was no intention to deception.

(M) misunderstanding of facts about fraud and misunderstanding of legal principles). The sentencing of the court below (10 months of imprisonment) is too unreasonable.

(F) In light of the following circumstances acknowledged by the evidence duly adopted and investigated by the court below as to the assertion of mistake of facts and misapprehension of legal principles, the defendant's allegation in this part of the facts charged in this case is without merit.

① On June 14, 2012, the Defendant received KRW 190 million (excluding value-added tax) from the victim instead of comprehensively transferring the right to operate the Dtax accounting office owned by the Defendant to the victim from June 30, 2012, and concluded an agreement between the Defendant and the victim on June 14, 2012, stating that “The amount of KRW 150 million (excluding value-added tax) totaling KRW 10 million monthly bookkeeping fees (excluding value-added tax) against the 80 business partners x KRW 150 million lease deposit for 15 house fixtures and fixtures x KRW 30 million lease deposit for the smooth transfer of the right to operate the Dtax accounting office operated by the victim from August 1, 2012 to June 30, 2013.

(Evidence No. 18-20 pages). The victim paid to the defendant a down payment of KRW 38 million on the date of the agreement, and KRW 130 million on June 29, 2012, an intermediate payment of KRW 95 million on June 29, 2012. However, unlike the content of the above agreement, the tax agent's right to tax agent for the said 80 customers was not against the defendant, and the defendant was employed for G certified tax accountant, and the defendant did not hand over the above 49 business agent's right to tax agent's right to the said 49 business partners until June 30, 2012.

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