A defendant shall be punished by imprisonment for four months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. On June 10, 201, the Defendant shown tax promotional materials published in the name of Victim E (State) at the Defendant’s residence located in Gumi-si, Gumi, Seoul, stating that “A tax factory is operated in Seoul, with a large number of persons operating the factory, and the cost of sending the person and settling the business relationship is KRW 20 million. If the Defendant borrowed the money, the monthly income from the tax factory would be seven million and three million won will be paid up to the day of full payment for one year.”

However, in fact, the Defendant was thought to borrow money from the victim to repay his/her debt or use it as a living cost, and there was no person to liquidate the partnership relationship because he/she did not operate a tax factory at that time, and there was no money actually received from the monthly income, and there was no money owned by him/her, and there was no intention or ability to repay the borrowed money to the victim by the agreed date.

The Defendant received from the victim the amount of KRW 6 million on June 11, 201, and KRW 14 million on June 13, 201.

Accordingly, the defendant was given a total of KRW 20 million by deceiving the victim.

2. On July 25, 2011, at the place indicated in paragraph 1, the Defendant made a false statement to the victim D that “The head of FF police station, who has entered into an agenda item, shall invest 200 million won in the Party A’s own operations. If the FF police station G, who has entered into an agenda item, lends 50 million won to the Party A’s own operations, he/she will be repaid on September 5, 201. In addition, if the profits accrue, 50% of the principal amount shall be paid.”

However, in fact, the defendant was thought to lend money from the victim to pay his/her debt or use it as a cost of living, and there was no plan to make an investment in the operating state, and as such, he/she has aggravated financial status and therefore, he/she should pay the proceeds to the victim by the date of the agreement.