A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

On November 8, 2018, the Defendant lodged an appeal against the suspension of the execution of six months of imprisonment for embezzlement at the Suwon District Court Suwon District Court’s Eunpyeong Housing Site, which was sentenced to a two-year period of imprisonment for embezzlement. However, on May 7, 2019, the lower judgment became final and conclusive on May 17, 2019 upon the dismissal of the appeal from the Suwon District Court.

1. The Defendant is a person operating a “BA corporation” in terms of membership to the association.

The Defendant got the victim D and the victim E, who became aware of in connection with the activities of Cmiddle School parents operation committee members, to save the tax by unafusing the number of members of the farming association, and to make the same dividend as the members of the normal member of the farming association available to the victim E, who is his husband, to obtain the same profit.

On November 2018, the Defendant made a false statement to the victim D, stating that “The number of members of the BAF located in Pyeongtaek-si F, who reported to the competent authority on the increase of the number of members of the BAF, may be reduced. If the Defendant paid the membership fee to a partnership account to disguisedly join the partnership, and lends the name of the union member for about 10 days, he/she received tax benefits, he/she would refund the full amount of the membership fee paid by completing the procedures for withdrawing from the partnership by the end of November 2018, and pay the dividend paid only to the union members who ordinarily joined the partnership as a return that would cause the saving of taxes.”

However, at the time, the Defendant was in an economic difficult situation, such as being liable for a personal debt worth approximately KRW 10 million from G, etc., and was planned to immediately withdraw the money that he received from the victim D to pay as personnel expenses and business partner goods or to consume all personal debt, and even if he/she did not have any particular property owned by the Defendant and received money from the victim as a member subscription fee, he/she is promised with the victim even if he/she received money from the victim as a member subscription fee.