2. The costs of appeal shall be borne by the Defendant.

3. The judgment of the court of first instance is ordered.

A. The Plaintiff is a juristic person established for the purpose of construction business, and the Defendant joined the Plaintiff around 1993 and retired from the Plaintiff on February 2013.

B. The Defendant’s tort and criminal punishment 1) committed each contract with the subcontractor listed in the attached Table 1 list, while serving as the Plaintiff’s construction management director. The Defendant: (a) prepared a false estimate with the amount of construction work stated in the attached Table 1; and (b) presented it to the Plaintiff’s representative director; (c) concluded a contract agreement with the subcontractor; and (d) paid 1,371,26,000 won to the subcontractor from March 21, 201 to February 20, 2013; (b) obtained 1,57,925,500 won in total from the above construction work price paid by the Plaintiff to the subcontractor; and (c) obtained 1,50 won in total from the subcontractor in the attached Table 1 and 2 list; and (d) written a false estimate with the Seoul 1,500 won in the attached Table 1, 250 won in the attached Table 1, 250 won in total from the Seoul 1, 2014.

3. All of the defendants have lodged an appeal, and both of them have been appealed.