A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

On January 27, 2015, the Defendant transferred the home office to the victim D at the C office located in the fourth floor of the B building in Masung City B, and there is a lack of balance paid with the office deposit.

The interest rate of KRW 20 million is reduced to KRW 15% per annum. The portion of KRW 20 million for the unpaid tax amount of KRW 40 million is to be used first, and the portion of KRW 20 million for the unpaid tax amount of KRW 20 million is to be repaid in installments, and the remainder of KRW 20 million is to be used for the settlement of all tax issues by lending the money paid within the tax amount.

However, in fact, the defendant did not have certain income in the circumstances where it is economically difficult to pay the deposit money needed before the office at the time, and since the production of fire promotion materials promoted at the time is not successful, even if he borrowed money from the victim, he did not have the intent or ability to resolve the tax problem of the victim according to the promise.

Nevertheless, the Defendant, as such, by deceiving the victim, received a total of KRW 20 million, including KRW 7 million on January 27, 2015, and KRW 13 million on February 11, 2015, from the victim to the E account under the name of the Defendant, and acquired it by deceiving the victim.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the examination of partially the accused by the prosecution;

1. Application of Acts and subordinate statutes to the details of transactions of a self-reliance deposit, cash storage certificate, payment confirmation, payment certificate, real estate lease contract, and plan for installment payment of national taxes in arrears;

1. Relevant Article 347 of the Criminal Act, the choice of punishment for the crime, Article 347 (1) of the Criminal Act, and the choice of imprisonment;

1. Article 62(1) of the Act on the Suspension of Execution (Article 62(1) of the Criminal Act was not the fact that the Defendant, at the time of borrowing money from the injured party, promised to repay or settle the injured party’s unpaid taxes on behalf of the injured party, and was willing and capable of repaying the borrowed money

The argument is asserted.

The evidence duly adopted and examined by this Court is as follows.