A Imprisonment for six months, Defendant B shall be punished by a fine of two million won, Defendant C and D, respectively.

Defendant

On March 14, 2014, A was sentenced to imprisonment with prison labor for a crime of fraud in the area of the Gwangju District Court, which became final and conclusive on August 18, 2014.

1. Defendant A

A. The Defendant is engaged in landscaping business with M’s trade name.

The Defendant entered into a contract with the International Office located in Seocho-gu Seoul Metropolitan Government (O) on August 201, when planting trees after receiving a subcontract for the 'N' from the victim I Co., Ltd. (hereinafter "the instant construction work"), and concluded a false statement on the part of the victim, stating that the Defendant may purchase advance trees at the cover of the pre-paid tree.'

However, in fact, the Defendant did not have any capacity to purchase trees even if he received advance payment from the victim, because it did not have any capacity to purchase trees, such as borrowing KRW 50 million from D to C due to the lack of expenses for the operation of the Corporation, and borrowing KRW 30 million from D to Dong business, and receiving investment in KRW 30 million.

As above, the Defendant, by deceiving the victim, received KRW 120 million in total on three occasions, including the Agricultural Cooperative Account (Account Number: P) in the name of the Defendant on November 16, 201, KRW 30 million on November 30, 201, KRW 30 million on November 30, 201, and KRW 20 million on December 28, 201.

B. On March 10, 2012, the Defendant filed a claim for the payment of trees upon submitting a statement of account for the supply of false post-mar trees in Q Q amounting to KRW 52,500,000, in the instant field office located in Mineyang-si (hereinafter “instant site office”).

However, in fact, the Defendant was only supplied with the entertainment tree equivalent to KRW 34.5 million from Q, and even though he was not supplied with the remaining tree equivalent to KRW 52.5 million, he was prepared and submitted a false supply invoice by paying the price.

As such, the Defendant deceivings the victim, and thereby, represents Q. B on March 30, 2012 from the victim.