The prosecutor's appeal is dismissed.

1. Considering the poor financial standing, the Defendants’ insolvency, etc. of the F Limited Partnership (hereinafter “F”) operated by the Defendants, the summary of the grounds for appeal is clear that the Defendants did not have the ability to pay alcoholic beverages at the time of being supplied with alcoholic beverages equivalent to KRW 814,505,40 from the victim company as stated in the judgment of the court below, and as long as dolusent recognition thereof, the intent of defraudation is recognized.

Nevertheless, the lower court erred by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion of the judgment, on the grounds that there is insufficient evidence to support the Defendants’ lack of intent or ability to pay alcoholic beverage bills.

2. Judgment on misconception of facts or misapprehension of legal principles

A. The summary of the facts charged is as follows: (a) the Defendants were 50% equity right holders of liquor wholesalers and operated the said company as a partnership company.

From June 13, 201 to September 8, 201, the Defendants conspired with the F Office located in Daegu-gu, Daegu-gu, and the facts were received from the F Office with a total amount of KRW 814,505,40 won over 28 times in total, as shown in the attached list of crimes, from around 201 to September 8, 201, after undergoing a tax investigation in 2007, the management difficulties have deteriorated and even if alcoholic beverages were provided by the victim Dario Korea Co., Ltd. by the victim Daro Korea company of alcoholic beverage manufacturing business, the Defendants would like to make payment despite the absence of the intent or ability to pay the price.

B. In full view of the following circumstances acknowledged by the legal principles on the establishment of fraud in a continuous product supply transaction and the evidence duly admitted and investigated by the lower court, the lower court’s judgment held that the Defendants are continuously engaged in the transaction as stated in the instant facts charged.