A Imprisonment with prison labor for three years and for two years and six months, respectively.

except that from the date of this judgment.

Ⅰ. Defendant A is the representative director of J in the same place as the interest of the representative director of Seongdong-gu Seoul Metropolitan Government H building and I (hereinafter “stock company”) located in No. 308 (except where the name of the company is first mentioned in the name of the company), and is a person who has worked as a management director in K and L Co., Ltd. M operated by K and L.

Defendant

B is a representative director of Seongdong-gu Seoul Metropolitan Government, and a corporation that runs the wholesale and retail business of agricultural and livestock products in 201.

I and N are companies belonging to the "M-affiliated borrower companies", including K and L, and M &O, and I do not actually engage in wholesale and retail business for agricultural and livestock products, but are called "titled corporation" due to external appearance of a financial institution as if they are engaged in livestock products transactions, and N lends the lending limit to K for financial institutions.

Ⅱ. Specific criminal facts of the Defendants

1. When Defendant A, K, etc. was faced with an insolvent financial institution making it difficult to repay the existing loan normally, Defendant A, etc., despite the absence of actual revenue transaction of I, Defendant A, etc., caused sales by sending documents and funds to “M affiliated borrower company,” resulting in false sales, and was granted the limit of credit for loan for loan for loan for loan for loan for loan for loan for loan for loan for loan for loan for loan for loan for loan for loan for loan for loan for loan for

Accordingly, K, as seen above, intended to play a role in obtaining loans using the credit limit of I acquired falsely, and the loan broker P, which assessed the collateral, made a false entry of the items and value of the imported meat offered as collateral to financial institutions, and made a public offering to prepare and submit “the price survey and guarantee letter of secured goods” to financial institutions.

Defendant

A (hereinafter referred to as “Defendants” in this paragraph) shall be as above.