Defendant shall be punished by a fine of seven million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

On January 17, 2017, the Defendant, using the Kakao Stockholm at a place where it is not known around January 17, 2017, transferred the money to the victim C to pay the value-added tax.

“A false representation was made.”

However, in fact, the Defendant retired from the tax accounting corporation D around October 2016 and did not work in the tax accounting corporation any longer. Since there was no certain income and excess of the debt, even if he received money from the injured party, he did not intend to substitute the victim's additional tax by means of living expenses, debt repayment, etc.

Defendant deceiving the victim as above and received KRW 3,580,220 from the Agricultural Cooperative Account (Account Number E) in the name of the Defendant on the same day from the victim, and received KRW 14,703,640,00 in total from around August 2, 2017, including from the time to August 2, 2017, the Defendant received money from the victim as a sum of KRW 14,703,640 from the victim under the name of payment of taxes, such as additional taxes and income tax.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against C;

1. Application of Acts and subordinate statutes to a report on investigation (as to the revision of the amount of damage);

1. Relevant Article 347 of the Criminal Act and Article 347 (1) of the Criminal Act and the selection of fines for the crime;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The Defendant, on the grounds of sentencing of Article 334(1) of the Criminal Procedure Act, deceivings the victim and defrauds KRW 14,703,640 in total under the pretext of paying various taxes.

Although the Defendant was tried to commit a separate crime such as fraud, the Defendant continued to commit the instant crime, and even after being sentenced to a stay of the execution of imprisonment in a separate trial, the Defendant continued to commit the instant crime.

However, the defendant shows his attitude against the crime of this case and did not repeat again.

The Defendant agreed with the victim smoothly.

In the above circumstances, the defendant's age and age.