A. Defendant (as to the guilty portion in the judgment of the court below) was prepared in order for the Defendant to produce the products requested by each customer to the Victim F Co., Ltd. around August 2013. On August 2013, 2013, the payment deadline for the National Health Insurance Contribution, etc. was not yet due, the Defendant had the intent or ability to pay the price for chemical drugs to the victimized company at the time of the preparation of the above order. 2) It is impossible to expect the victimized company to suspend the delivery of the above order after the Defendant filed an application for personal rehabilitation around September 2013.

B. Considering the financial status of E operated by the Defendant at the time around June 2013 and around July 7, 2013, it is sufficiently recognized that the Defendant did not have the intent or ability to repay KRW 20 million to the victim G at the time.

2. The lower court’s judgment on the grounds for appeal by the Defendant alleged that (i) around August 2013, the Defendant prepared an order from around September 2013 to produce a product upon the request for purchase made by each customer and sent it to the Victim F. However, the said order was written eight times from September 2, 2013 to October 1, 2013, rather than being written in a lump sum on the basis of the situation at the end of August 2013, rather than being written from the end of August 2013 to the end of September 2013 to respond to the request for purchase made from the end of August 2013 to September 2013; (ii) the Defendant was an insurance premium of KRW 10 million from July 7, 2013 to KRW 300,000,000 from September 25, 2013 to KRW 90,000,000,000 for the rehabilitation procedure to be paid.