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

, however, the defendant from the date of this judgment.

1. On September 2007, Defendant A entered into a contract with the contractor for the construction of a building on the land owned by the said Gridge Association in Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, in the amount of KRW 1,675,00,00 of the construction cost and the H and the 1,675,00,000 of the construction cost, with the contractor, Defendant A entered into a new contract with the said H and the construction cost of KRW 1,937,50,000. Around March 2009, Defendant A entered into a contract with the contractor for the construction of a new building.

In fact, the Defendant continued construction of approximately 85-90% of the construction cost of the above new construction work. During that process, the Defendant received 500,000,000 or more of the construction cost from H as payment for the construction cost of the above new construction work, the Defendant entered into an agreement on November 14, 2008 on the transfer of the claim for the construction cost of KRW 1,200,000 and the above construction cost of KRW 1,20,000 to B on May 6, 2009 according to the above agreement, the Defendant did not actually receive the Defendant from H as payment for the construction cost of KRW 5,00,000 or more, but the Defendant did not receive the total construction cost of KRW 1,20,000 for the above construction cost of KRW 1,20,000,000 for the above new construction work and the third debtor. Even if the Defendant did not possess the lien, the Defendant did not intend to receive the entire construction cost of KRW 7860,75,75,700.

The Defendant, around November 26, 2010, submitted a lien report with respect to the case of voluntary auction of real estate at the Daejeon District Court located in 72-16, Dong-dong, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Daejeon District Court, the creditor, the National Federation of Creditors, the debtor and the owner of the F Religious OrganizationG church, and submitted a lien report with respect to the above real estate by fraudulent means, such as submitting a lien report with respect to the above real estate to the Defendant and the reported amount to KRW 2,067,187,50.