A Imprisonment with prison labor for three years, for two years, and for eight months, for Defendant C, respectively.

except that this judgment.

[2014 Gohap114]

1. Defendant A and Defendant A are the representative director of the Victim O Co., Ltd. (hereinafter referred to as “O”) located in Seo-gu, Seo-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, 201 and have overall control over the overall management of the company’s funds and operation. Defendant B is each of the representative directors of P Co., Ltd. (hereinafter “P”) from April 201 to April 2013, and the vice president as the vice president who has overall control over the company’s funds management.

Defendant

A entered into a contract for construction work by clarifying the construction amount of "Ocheon Factory Construction" ordered by the O on June 2012, and returned the amount corresponding to that amount, and required to use it for the personal purpose of the defendant, and requested to return 3 billion won out of the construction amount received from the defendant B, the representative director of the PP who was awarded the contract for new construction work.

On July 3, 2012, the Defendants entered into a contract for construction work amounting to KRW 45 billion in consideration of the construction cost, even though the actual construction cost of the Ocheon New Factory Construction Work is equivalent to KRW 41.7 billion, at the O Seoul office located in Q building B, Dong 22, as Gangnam-gu Seoul, Seocho-gu, Seoul.

After that, Defendant A paid KRW 26.125 billion to Defendant A for advance payment of construction and progress payment, including the difference of KRW 3.3 billion from July 10, 2012 to December 12, 2012 (including additional tax). Defendant B paid part of the advance payment of construction and progress payment to the accounts of P P’s partner company, executive officers and employees, or their friendship C, etc. and returned it to Defendant A in cash by receiving cash refund. From July 16, 2012, Defendant A created KRW 3.0 million to return it to Defendant A by means of cash transfer of a part of the advance payment of construction and progress payment received to the accounts of P’s partner company, employee, or his friendship C, etc., and from July 16, 2012 to December 12, 2012, through the head of the P Construction Project Headquarters in receipt of his direction before the building (hereinafter “S”). Defendant B granted Defendant A the total amount of KRW 300 million to Defendant A from that time to December 1, 2012.