A Imprisonment with prison labor for a year and six months, and each of the defendants B and C shall be punished by imprisonment with prison labor for a period of two years.

However, Defendant C.

1. After acquiring a company with almost no actual sales with Defendant B, C, etc., Defendant B, and C, as well as J, K, L, etc., Defendant B, and C conspired to acquire nominal loans, such as corporate cards, corporate operating funds, and trade funds, by submitting financial statements prepared with false sales amounting to KRW 10 billion, even though there was no actual sales performance.

Accordingly, around November 2014, Defendant B, C, J, K, L, etc. acquired each of the KRW 18 million through KRW 20 million for M Co., Ltd. (hereinafter “M”) and N Co., Ltd. (hereinafter “N”) (hereinafter “N”), which is a business entity related to solar batteries, and subsequently, the Plaintiff and N Co., Ltd. (hereinafter “N”), as the president of M M's will, carried P as the president of M's will, did not engage in any business activities by formally employing only two or three employees, and was in fact closed.

around that time, according to the above public offering, Defendant B prepared a financial statement in the name of Q with each of the certified tax accountants who processed the annual sales in 2011 as KRW 18.569 billion, KRW 14.2 billion, KRW 16.57 billion, and KRW 18.69 billion in the annual sales in 2012, KRW 14.2 billion, KRW 2012, KRW 16.57 billion, KRW 2014 and KRW 18.569 billion in the annual sales in 2014, KRW 5.23 billion, and KRW 5.761 billion in the annual sales in 201, KRW 5.23 billion, KRW 9.2 billion in the annual sales in 2012, KRW 9.466 billion in the name of each of the certified tax accountants and KRW 9.9.46 billion in the name of Defendant J. 2, 2013.

A. On November 2014, Defendant C, along with J and L, conspireded to obtain a credit loan under the name of an individual person, prior to the acquisition of M, who is a senior company, in the name of the president of the senior bank (Defendant C) who was the president of the senior bank, and the implementation of the fraudulent loan, prior to the acquisition of the loan, which was a senior company, by acquiring the loan, in the name of the former president of the M land.

Defendant

C and J, L. L.