A Imprisonment with prison labor for one year, and for six months, for each of the defendants B.

provided that this ruling has become final and conclusive.

Defendant

A The representative director of the “E” corporation and “F” corporation G located in Gyeong-gun, Gosung-gun, G, and Defendant B were the former accounting officer of each of the above companies, and each of the above companies was actually operated by the same executive officer and accounting under the direction of Defendant A.

The Defendants: (a) subcontracted the offshore plant assembly work, which is part of the contractual work between the E Co., Ltd. and the E Co., Ltd. and the E Treatment Line Marine Co., Ltd.; and (b) decided to use the progress payment received from the E Co., Ltd. and the Sungsung Heavy Industries Co., Ltd. as the repayment of debt.

Defendant

B Upon delegation from Defendant A, around January 1, 2014, at the above office of “E” corporation, Defendant A entered into a subcontract with the victim company on the same day on the same day by falsely concluding that “I, as the representative director of the victim company, shall pay the price within the prescribed period of time set within a short period of 60 days from the date of receipt of the object, and shall pay in cash more than the rate of cash received from the ordering person out of the above price.”

However, in the event that “E” and “Company G” are subject to unreasonable financial pressure due to business expansion at the time, the Defendants thought to use the payment for the completed portion received from “E” and “Tsung Heavy Industries Co., Ltd.” and “Tsung Heavy Industries Co., Ltd., as repayment of debt, etc., and that some of the money was paid as Defendants’ relative wages or entertainment expenses, so the victims did not have any intent or ability to pay the payment in accordance with the said subcontract even if they were engaged

The Defendants have the victim company from that time until June of the same year.