A. On November 20, 2008, Defendant C Co., Ltd. (hereinafter “C”) set the total contract amount as KRW 2,247,929,160 (including value-added tax) between the Organizing Committee for the Incheon World Festival (hereinafter “Organizing Committee”) and the Plaintiff Co., Ltd. (hereinafter “C”) as “the instant service contract”.

A) The contract amount was concluded. The above contract amount was calculated by adding the amount equivalent to 3% of the expenses to general administration expenses, plus 10% of the expenses to 4,010,560,470 won through three times after the contract was revised. (B) The defendant A was the head of the public marketing division of the defendant C, who was in charge of the instant service contract, and the defendant B was the head of the planning division of the defendant C as the head of the public marketing division. (c) around October 2009, the Organizing Committee demanded the defendants to submit evidentiary data, such as tax invoices, etc. for the final settlement of the amount to be 20.3% of the expenses. Accordingly, the defendant A and B submitted 20,000 won to the Organizing Committee on December 18, 2009 for the total amount of 20,000 won to be paid to the defendant C, including the amount of false tax invoices, which was issued to the above 30,501,000 won.