A defendant shall be punished by imprisonment for not less than eight months.

However, 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

On May 25, 2010, the Defendant stated that “The Defendant would pay high interest on the loan of money and repay the principal within two years” to the victim D.

However, at the time, the defendant did not have any intent or ability to pay the delinquent amount of national and local taxes, even if the delinquent amount of national and local taxes exceeds KRW 100 million, and even if he did not borrow money from the victim.

The Defendant received KRW 26 million from the victim to the NongHyup Bank account in the name of E on May 26, 2010, KRW 24 million on November 30, 2010, and KRW 26 million on December 1, 2010.

Accordingly, the defendant acquired a total of KRW 70 million from the victim.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness D and F;

1. A protocol concerning the suspect examination of the accused;

1. Application of Acts and subordinate statutes on unpaid national taxes;

1. Article 347 (1) of the Criminal Act as to the facts constituting the crime;

1. Selection of each sentence of imprisonment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. Reasons for sentencing under Article 62-2 of the Social Service Order Criminal Act [Determination of the type] / General Fraud - Where a person commits a deceptive act of less than KRW 100 million - The mitigated element of deception : [Determination of the recommended sphere] The mitigated area : One month to one year / [Determination of the recommended sphere] : imprisonment for August (the fact that the person commits a crime, the amount of fraud, the willful negligence, the fact that the person committed the crime, the fact that he/she repaid approximately KRW 30 million as the principal repayment, the fact that he/she paid approximately KRW 7 million as the principal repayment, the fact that he/she did not have been punished for the same kind of crime and the fact that he/she did not have been punished for more than the fine] - The reason for the suspended sentence - In cases where the person committed an incomplete deceptive act of deception or the degree of deception is weak, and where the amount of actual damage is considerably small or considerable, the sentencing criteria is recovered.