The defendant's appeal is dismissed.

B Co., Ltd. (hereinafter referred to as “B”) operated by the Defendant as to the summary of the grounds for appeal by mistake of the fact that the appeal was dismissed, and the other companies also indicated the name only BE and omitted the indication of the corporation thereafter) have purchased the actual amount from F, G, H, and I, and evidence, such as tax invoice, are also prepared.

Nevertheless, the judgment of the court below which convicted the Defendant of the facts charged of this case is erroneous.

The sentencing of the court below (the 3 years of the suspended sentence of 2 years and 3 years of the suspended sentence of 2 years and 3.2 billion won) is too unreasonable.

Judgment

The lower court also rejected the Defendant’s assertion on the assertion of mistake as alleged above, and the lower court rejected the Defendant’s assertion by explaining detailed circumstances under the title of “determination of the Defendant and his defense counsel’s assertion” in its judgment.

In light of the following facts and circumstances acknowledged by the court below and the evidence duly admitted and investigated by the court below, the above judgment of the court below is just and there is an error of law by misunderstanding of facts.

Therefore, this part of the defendant's assertion is without merit.

① On March 26, 2013, in the case of B, only leased an office with a deposit of KRW 5 million, monthly rent of KRW 400,000,000 (which means the 170th page of evidence record) and excluding the Defendant, there was no other employee. There was only two books and computers in the office, and only two computers did not possess related facilities, etc., and in the case of B, it seems that there was no sufficient facilities to conduct a large and large transaction, such as the amount written in the tax invoice.

② The Defendant established B on March 28, 2013 and started business on April 5, 2013 (Evidence 1:72, page 176 of evidence record) and supplied 160 million won on credit from F on April 16, 2013, after ten (10). The Defendant supplied F, G, H, and I order from May 8, 2014.