A defendant shall be punished by imprisonment for six years.

The defendant shall obtain money from D who is an applicant for compensation 8,954,674 won, and E who is an applicant for compensation.

Punishment of the crime

[2011 Highest 1679]

1. The crime of fraud against K of victims;

A. A. Around January 12, 2007, the Defendant made a false statement to the Victim K, a person who became aware of in the course of conducting a tax act at an unspecified place on January 12, 2007, stating that “The Defendant may buy money from a face-to-face fund, Samsung L will excavate, and at any time, would buy money at any time.”

However, the fact was that Samsung L was a processed person created by the defendant, and the defendant did not have the intent or ability to purchase the fund with the money received from the victim, and it was thought that the defendant would repay the defendant's debt amounting to KRW 500 million.

As such, the Defendant, by deceiving the victim as such, received KRW 23 million from the victim under the name of the Defendant, as the purchase price for the Korea Bank Account (M) in the name of the Defendant.

B. From March 14, 2007 to April 23, 2007, the Defendant made phone calls to the victim K at a non-place on March 14, 2007, and made a false statement to the effect that “I would sell to the executives of Samsung Group the gift certificates for KRW 93,000 by purchasing the gift certificates for KRW 75,00,00 if I want to sell to the executives of Samsung Group the money for the gift certificates for KRW 100,00,00.”

However, in fact, the defendant did not have the intention or ability to purchase a new world merchandise coupon in KRW 75,000, and was thought to pay the defendant's debt amounting to KRW 500 million with the money received from the victim.

The defendant deceivings the victim as such, and thereby is subject to Paragraph 1 (A) from the victim.

In addition to the receipt of KRW 18,987,50 as the purchase price for gift certificates to the account of our bank as stated in the paragraph, the delivery was received from the above date to April 23, 2007 under the same name 458,348,50 won in all from the above date to April 23, 2007.

2. The Defendant committed embezzlement against the victim N, at the Yeongdeungpo-gu Seoul District Tax Accounting Office around April 2009, provided tax agent services by the victim N.