Defendants are not guilty.

1. Summary of the facts charged in this case

A. From October 2007 to August 31, 2010, Defendant A served as a mast in the “G main store” of the victim F’s operation in Songpa-gu Seoul (hereinafter “instant main store”) from around October 2007 to around August 31, 201, Defendant A left the store through the Internet with care of customers, and opened the store with customers, and sold them, and received 50% of the price after the day after the sales was deducted from the raw materials cost. Defendant B received an order from the main store in this case from around August 10, 2008 to August 31, 2010, and served as an employee who received an order from the customers and received the sales proceeds from the customers and received the sales proceeds.

The Defendants, while engaging in daily business activities at the main point of the instant case, failed to prepare the sales ledger with customers, and failed to properly manage the sales. Based on the sales slip and the sales ledger approved on the following day, the Defendants, using the fact that the Defendant paid the settlement money with the card in cash based on only the sales slip and the sales slip approved on the following day, intended to cancel the approval immediately after paying the payment. However, without stating the fact that the approval was cancelled on the sales ledger, the Defendants conspired to receive the settlement payment under the presumption that the actual sales had occurred by the method of not issuing the card cancellation slip.

(1) At the main point of this case on May 19, 2010, the Defendants conspired with each other, and there was no fact that Defendant A was willing to actually make customers and that the customer made a settlement of alcoholic beverage and an alcoholic beverage. Defendant B issued a new card to Defendant B with the above card, and Defendant B immediately cancelled the approval after settling KRW 367,000 with the above card, and Defendant A made a false statement as if the sales had occurred by paying KRW 367,000 on the sales account book. Defendant A made a false statement on May 20, 2010.