The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

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

1. Summary of grounds for appeal;

A. The Defendant: (a) was actually supplied goods by E Co., Ltd. (hereinafter “E”) and M Co., Ltd. (former trade name is AA; hereinafter “M”); (b) paid the price; and (c) paid false goods without actual transaction as stated in paragraph (2) of the facts constituting the crime in the lower judgment; and (d) did not embezzled the amount equivalent to the price.

B. The lower court’s sentence of unreasonable sentencing (one year of imprisonment) is too unreasonable.

2. Determination

A. 1) In full view of the following facts acknowledged by the lower court and the evidence duly admitted and investigated by the lower court and the lower court, as to the assertion of misunderstanding of facts, the Defendant was not provided with goods from E, and the circumstances cited therein, B (hereinafter “B”) by pretending the payment of the goods, although the Defendant did not have been provided with goods from E.

A) The Defendant’s assertion is without merit. (1) According to the witness L and N’s legal statement of the lower court that served as an employee in charge of logistics in B, the Defendant’s offering of goods to the trading company was rare, and the goods were supplied by the trading company without a transaction statement, and later, the transaction statement was conducted by contact with the trading company. When the goods were supplied without a transaction statement, the employees in charge of logistics checked the quantity of the goods supplied by the trading company compared with the transaction statement, and then deliver the transaction statement to the trading department, and input the volume of the goods stored each day into the electronic management program. ② The receipt and transaction statement of the goods delivered by E are specifically written information, such as the name, color, frequency, quantity, etc. of the goods supplied (Evidence No. 52-148 of the evidence record, but is stated “written statement of receipt and transaction” or “detailed statement of transaction”.