A defendant shall be punished by imprisonment for six months.

Punishment of the crime

On September 6, 2012, the Defendant was sentenced to a suspended sentence of six months of imprisonment for fraud at the Ulsan District Court on September 6, 2012, and the judgment became final and conclusive on September 14, 2012, and is currently under the suspended sentence.

On October 9, 2012, the Defendant: (a) at a Dnotarial office located in Ulsan-gu, Ulsan-gu; (b) concluded that the victim E would have refunded the value-added tax of KRW 280 million on the claim of KRW 100 million on the part of F Co., Ltd. (hereinafter “F”) with the claim of KRW 100 million; and (c) paid KRW 50 million by October 20, 2012; and (d) paid the remainder of KRW 50 million until February 28, 2013.

However, as the Defendant intended to repay the above F’s debt, the Defendant did not have the intent or ability to repay the borrowed money to the victim even if the victim cancels provisional seizure.

Nevertheless, the Defendant, by deceiving the victim as such, had the victim cancel the provisional attachment on October 12, 2012, thereby acquiring the pecuniary benefits equivalent to the above additional tax refund.

Summary of Evidence

1. Defendant's legal statement;

1. Legal statement of witness E;

1. Documents concerning the decision on provisional seizure of claims;

1. Fact-finding certificates and notarial deeds;

1. A copy of the statement of the police against the defendant attached to the investigation report (Submission of Materials to Complainant), the provisional seizure is null and void since the defendant made a provisional seizure with a claim that there is no victim, and the person who bears the obligation to the victim is G. Thus, the victim asserts that even if the victim cancelled the provisional seizure at the request of the defendant, no pecuniary benefit of the defendant does not have been acquired. Thus, the defendant is the victim.