A. D is an internal director (representative) of a stock company E and a representative director of F, a stock company engaging in livestock product distribution business, etc.

G is the inside director (representative) of H Co., Ltd. engaging in wholesale and retail business of agricultural and livestock products, and I is the inside director (representative) of J Co., Ltd. engaging in wholesale and retail business of agricultural and livestock products.

D, G, and I, together with the above companies, operated K, stock company L, M, and N Co., Ltd. (hereinafter collectively referred to as “E-affiliated borrower”) in practice, which also engages in the wholesale and retail export-import business of agricultural and fishery products.

B. D, while operating an E-affiliated company from around 2012, was unable to repay the existing land-backed loans, D obtained land-based loans from financial institutions by means of evaluating the completion of the collateral offered to financial institutions as normal collateral, by acquiring a loan limit from financial institutions due to the method of pretending that there was no actual land-to-sale transaction from around September 2014 to March 2015, even if there was no real land-to-sale transaction through so-called "self-transmission transaction", and establishing P, a company operating a loan brokerage business in its name, etc., and then acquiring the land-to-be loans from financial institutions.

C. Around February 2016, D taken over Q Co., Ltd., which is engaged in uera and freezing and freezing warehouse business, and then provided multiple kinds of land stored in the warehouse of the said company (hereinafter “instant warehouse”) to a financial institution by deceiving a financial institution, thereby obtaining a loan in the name of the E-affiliated borrower company, and borrowed the name of the borrower from another company that is engaged in livestock products distribution business, etc. to avoid the lending limit.

D The defendant B et al.