A Imprisonment with prison labor for ten months, for six months, for six months, and for one year, for Defendant C, respectively.

(b).

1. The Defendants’ status and role I were the actual operator of K Co., Ltd. (hereinafter “K”) who is the acquiring entity of J (hereinafter “J”) and were in charge of taking over affairs, such as the raising of J-acquisition funds.

Defendant

A as the vice president of K, he was in charge of the preparation of this report data, the borrowing of acceptance funds from L, the UK fund located in Hong Kong, and the preparation of documents necessary for acceptance such as bid proposals.

Defendant

B is in the position of K's director and was in the position of K's secretary, and was in charge of all the tasks necessary for K acceptance, such as preparing basic documents necessary for receipt work, purchasing bank balance certificate, and receiving K's funds, according to the I's instructions.

M as a representative director and manager of J, M consulted with and took overall charge of taking over the company by raising the J Acquisition Fund together with I.

Defendant

C was engaged in the activities as a heavy-speed route, and was in charge of inducing J's acceptance work by having contact N, a sponsor of the middle-dong region.

On the other hand, the J was listed on the securities market after its establishment on November 27, 1958 on June 30, 1975. After the commencement of rehabilitation procedures on July 3, 2012, the rehabilitation procedures were abolished on March 31, 2014, and was declared bankrupt on April 16, 2014.

2. The Defendants, I, and M (hereinafter “Defendants, etc.”) related to the commission of crime, conspiracy, and conspiracy were sold to the J, which is a rehabilitation company. As such, in the absence of the funds equivalent to KRW 500 to 60 billion necessary for the J acceptance, the Defendants were willing to implement the “Uncapital M&A” by raising funds from investors and acquiring the company. At first, the Defendants attempted to take over the J by receiving an investment of acquired funds fromO, but around September 24, 2013, theO refused to take over the said funds.

Accordingly, on September 2013, the defendant et al. adopted a resolution to allow N of the nationality of Katar, who is the Secretary-General of P, the UN affiliated organization, to participate in the J acceptance, instead of the end of September 2013, and I and M.