A shall be punished by imprisonment for three years.

Defendant

B and D shall be punished by imprisonment for a year and six months.

Defendant

C. 2 years of imprisonment.

K Co., Ltd. (hereinafter "victim Co., Ltd.") is a KOSDAQ-listed company that manufactures and sells waterworks and sewerage pipelines with its head office in the prime city L, and is engaged in business activities by paying sales commission equivalent to 20 to 30% of the contract amount to the agency if the agency establishes a nationwide agency and receives the government-funded contract at the agency. However, in some areas, the victim Co., Ltd. (hereinafter "victim Co., Ltd.") directly conducts business activities in the victim Co., Ltd. without the agency.

Defendant

A is the representative director of the victim company who is engaged in overall management of the victim company, and the defendant C is the executive director who manages the agency of the victim company. The defendant B is the assistant director of the victim company, and the defendant D is an employee in charge of the business, and the defendant D operates the personal M of the victim company located in the original city that produces protective walls, manle, etc.

Defendant A, at around 2014, has suspended agency contracts due to the problem of the existing agency's side and business performance, which was in exclusive charge of government-funded contract business. The victim company directly conducted business activities on the part of the original state public officials and received government-funded contract at the original state, Defendant A, on the ground of the false agency, intended to use the funds by paying and returning the funds in the name of the sales commission as if he received the government-funded contract, and by raising the funds for personal use such as the school expenses, personal activity expenses, and living expenses with the public officials.

Defendant

A In around the end of 2014, in order to pay to C the amount equivalent to 20 to 30% of the contract amount as if the contract was received by the victim company's direct orders through the agency's business activities, and return it to the agency in the name of the sales commission and make cash.