A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

The Defendant is a person who operated EF points in Seoul High 3rd A-B324 (hereinafter “instant store”).

From November 2015 to January 2016, the store in this case showed a decline in sales by 17% compared to the same month in the previous year, 20% in February 2016, 29% in March 2016, and 31% in April 2016.

Around January 2016 to February 2, 2016, the Defendant offered headquarters and consulting companies with a good, but did not sell them, and around April 2016, the Defendant heard the horses of the consulting companies’ employees, on the name of “I would like to make brying to customers about their retail sales, etc. with a good view to their sales compared to the year 2015.”

The Defendant informed the trends of the change in the sales amount as it is, at the end of April to May, 201, brought up a false entry of cash sales to the effect that the sale is impossible or impossible, and that the sales amount would not be sold at the desired price, and then the reduction in sales amount from January to April 4, 2016 is a temporary and seasonal effect, and the sales amount would be reduced from April to May, so that the level of sales amount would be similar to that of the previous year and would be returned to the increase in sales amount, and the Defendant would be 20,000 won per day.

Therefore, from April 25, 2016 to May 13, 2016, the Defendant directed G et al. who is an employee to enter the cash sales of 200,000 won each day into a false entry, thereby manipulating sales.

Therefore, on May 13, 2016, the Defendant entered into a contract with the victim I to transfer the store of this case to 150,000,000 won from the third floor of the E head office located in Gangnam-gu Seoul, Seoul to the victim I on the same day as the contract deposit, and acquired the sum of KRW 40,000,000 as the remainder payment on June 8, 2016, and KRW 150,000,000 as the remainder payment on June 14, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1.With respect to I, G and K, respectively.