A defendant shall be punished by imprisonment for one year.

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

(e).

Punishment of the crime

The defendant is the actual operator of D Co., Ltd.

D Co., Ltd., on September 20, 201, contracted from E Co., Ltd. (the representative F), the victim, for the construction of H 24 lots of land from Asan City, G, and H 24 lots of land to KRW 500,000 (value added tax) of the construction cost, and D Co., Ltd, on September 20, 201, subcontracted a retaining wall construction among the above construction to I.

D Co., Ltd. transferred KRW 80,00,000 among the instant claim for construction price to J on October 14, 2011, and notified E Co., Ltd. of such transfer, and E Co., Ltd paid KRW 80,000 to J three times from January 20, 2012 to March 2, 2012.

On December 14, 2011, when it is difficult to purchase materials with only KRW 10,00 as the construction price received from D Co., Ltd., the I requested E Co., Ltd. to pay the direct construction price without going through D Co., Ltd., and at that time, three persons including I, F, and the Defendant, etc., such three persons as I, F, and E Co., Ltd. agree to pay the direct construction price of KRW 1.6 million to I.

According to the agreement, E Co., Ltd. paid the construction cost of KRW 115,200,000, including the direct surtax, to I from December 30, 201 to February 16, 2012.

In addition, from September 26, 201 to April 4, 2012, E Co., Ltd. paid 302,000,000 won as the construction price of this case to D Co., Ltd. directly.

Therefore, the balance of the construction cost to be paid to E Co., Ltd. is KRW 44,500,000.

Nevertheless, the Defendant asserted that, on January 23, 2013, the construction work of H second site was contracted by the Daejeon District Court E in order to receive the construction cost paid directly to I without having gone through D Co., Ltd., but did not receive the construction cost of KRW 214,924,145 out of KRW 500,000,00,000, and filed a lawsuit demanding payment of KRW 214,924,145.

However, all of the above facts are E.