A and Defendant B shall be punished by imprisonment for two years, and by imprisonment for three years, respectively.

However, Defendant A, Defendant A, and Defendant.

Defendant

A, from February 23, 2006 to June 14, 2013, has overall control over the affairs of the above union as the president of the victim M in Daejeon Jung-gu L.

Defendant

B is a working-level person with respect to the overall business of the above union from January 1, 199 to May 24, 2014.

Defendant

C was in charge of loan-related affairs from January 1, 2006 to March 24, 2014 as the head of the above union.

According to the credit regulations of M 2016 High 137 (hereinafter “victims’ association”), a person in charge of business, such as lending, etc. of a financial institution shall evaluate the value of the relevant security at the time of a secured loan so that the value of the loan does not exceed the value of the loan and the value of the loan, interest, etc. In such cases, the valuation of the security shall be conducted by means of a market price estimate applied to the relevant market price if the market price (transaction price) can be proven, such as ① an appraisal corporation, a certified appraiser, a real estate-related company, and a real estate price list provided by a national bank, etc.

1. On April 4, 2012, Defendant C violated the occupational duty of the victim’s association to comply with the credit regulations of the victim association and to prevent the loss of the association, and the publication price of the pertinent year in the pertinent year is merely KRW 103,014,516, and is merely KRW 103,00,00,000,000,000,000 won for the public notice price of the pertinent year, thereby assessing the security value of the P, Q, Q, S, T, U,V, X, Y, Z, AAB, AB, AC, AC, AD, or AE forest, and without its own appraisal or external appraisal, it is false that the market value is estimated in the form of market price without any independent appraisal or external appraisal.