A Imprisonment for four years, Defendant B and C, respectively, shall be punished by imprisonment for three years.

However, as to Defendant B and C, this shall not apply.

1. Each of the Defendants’ positions and the public offering relationship is a person who served in K with the Gwangju CityJ from July 2003 to December 31, 2016. From around 2012, Defendant A served as an executive director of the said company and was in overall control over the company’s business team, entry and departure, public service team, and management team.

L is a person who operated M buildings in Gangnam-gu Seoul and N Co., Ltd., P and Q Co., Ltd. as well as N Co., Ltd., a company that distributes agricultural and livestock products in 403.

Defendant

B From 2004 to 31 December 201, 2016, he/she worked in K as Defendant A, and the director of the business team has been promoted in around 2013 to have overall control over business affairs and computer management affairs.

Defendant

C is a person who worked from around November 5, 2015 to the N corporation operated by Defendant L as a management director and has been in the position to exercise overall control over accounting affairs.

Defendant

A around July 2014, at the N Office, Inc., Ltd., the business partner of K, a corporation, issued a false transfer confirmation document to the effect that “if there is a demand from L side,” upon request from L to the effect that “if it is impossible to repay the import payment or the loan principal of a financial institution, the security is disposed of at the intermittent value and the financial transaction is suspended, and even if it is different from fact, the security shall be prevented from being issued.” Defendant B, the business team manager of K, instructed Defendant B, the director of the business team of K, to issue a false transfer confirmation document, while explaining the purport of request from L to the effect that “if there is a demand from L side, the Do and State”, and Defendant B conspired to comply

In addition, L, according to the above public offering, received a false transfer confirmation through Defendant A and Defendant B, and was employed by Defendant C who entered N on November 2015, 2015.

Since K had already been talked with K, K company B division and existing one.