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The prosecutor's appeal is dismissed.
Reasons
1. The Defendant and the E Co., Ltd. (hereinafter “E”) operated by the Defendant as to the gist of the grounds for appeal and his/her management (hereinafter “E”) have borne 1.8 billion won in financial rights and 200 million won in financial obligations at the time of the instant case, as well as the fact that from October 2013, it can be recognized that from around October 2013, the Defendant did not pay the user fee even if he/she was provided with the vehicle with the vehicle on the part of the injured party under good financial conditions, such as the decrease of sales volume, and the absence of net profit
2. Determination
A. According to the evidence duly admitted and examined by the lower court, the following facts can be acknowledged.
1) Defendant and E’s financial situation (A) Defendant operated E from April 2012 to May 2014, 2014, and the Defendant’s operating of E was KRW 1,243,261,401, and the net profit per fiscal year was KRW 69,536,556, and the sales amount was increased to KRW 2,220,085,069, but the net loss was KRW 335,421,658.
B) On March 2014, the Defendant was liable for the total amount of KRW 2 billion, including the obligation to a financial institution and the obligation to pay the outstanding amount to the customer, and was partly repaid to the financial institution each month. On April 2014, the Defendant received a seizure and collection order on the claim amounting to KRW 93,474,494 against the Defendant H Co., Ltd. (hereinafter “H”), and the Defendant immediately suspended the operation of a factory on May 1, 2014, and filed a petition for bankruptcy around July 20 of the same year.
2) From October 2013, Defendant and E’s transactional relationship (A) reduced considerably the sales volume from around October 2013, the Defendant entered into a goods supply contract with H in early 2014, and on January 2014, approximately KRW 1,400,00 won began to accrue, but profits began to accrue thereafter, and as seen earlier, the Defendant held approximately KRW 93 million against H.
B) E is December 2013.