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

However, from the date this judgment became final and conclusive, Defendant.

Defendant

A operated a personal business entity with the trade name of “D” that manufactures and sells air compresseds from around September 1993 to February 2012. Defendant B operated a personal business entity with the trade name of “E” that produces air compresseds from around 2002 to around 2013, and E supplied the said parts to D from around 2002 to around 2013.

The corporate financing loan system is a system introduced to reduce the use of bills and expand cash settlement, and the purchasing enterprise receives a business financing loan from a financial institution under the guarantee of the Korea Credit Guarantee Fund in lieu of the payment for the goods by the purchasing enterprise for its own notes, and pays the goods in cash, but a financial institution loan is a system to enable a selling enterprise to recover the goods price from the purchasing enterprise at an early stage by making a payment for the loans of a financial institution

Defendant

A, around March 201, under the circumstances that around KRW 750,000,00,000, including loans for corporate purchase funds, was not repaid in excess of KRW 3,000,000,000,000,000,000,000,000, and the financial institution that terminated the shortage of the corporate purchase funds, submitted only the tax account statement issued by the Minister of Agriculture, Forestry and Fisheries without any actual verification as to the actual transaction or the source of loan funds, using the fact that, when the financial institution that terminated the shortage of the corporate purchase funds, only submits the tax account statement issued by the Minister of Land, Transport and Maritime Affairs without any actual verification as to whether the funds were actually traded, and then, Defendant B received the FF enterprise purchase funds loan from Defendant A, and Defendant B accepted the proposal of Defendant A to continue carrying out the business of E, such as continuously selling goods to D.

Accordingly, around March 201, Defendant A made a corporate purchase financing loan to Defendant B.