A Imprisonment with prison labor for 10 months, 1 year and 2 months, 8 months and 10 months and 10 months and 10 months.

On January 14, 2011, Defendant A was sentenced to six months of imprisonment with prison labor for a violation of the Commercial Act of the Changwon District Court and two years of suspension of execution, etc. on January 14, 201, and the judgment became final and conclusive on September 1, 201, and on February 19, 2014, Defendant A was sentenced to one year of imprisonment with prison labor at the Changwon District Court for a crime of fraud, and the said judgment became final and conclusive on May 2, 2014.

Defendant

A was established from March 10, 2009 to November 15, 201 for the purpose of metal cutting operation and overall control over the business of operating the corporation and managing funds as the representative director of the (main) I, who was established for the purpose of metal cutting operation. Defendant B was in charge of the business of lending the corporation as the head of the above I factory from June 2009 to October 31, 2010, and Defendant C is the representative director of the J (main) established for the purpose of the business of manufacturing the lubrication.

The Defendants conspired to offer funds for personal use under the name of a loan honorarium, and Defendant B and Defendant A received a false sales tax invoice from Defendant C and K, and remitted the amount entered in the tax invoice to Defendant C, and Defendant C had the intent to use it in a mutual free way by deducting a certain amount and returning it again.

Defendant

A on June 28, 2010, Defendant B transferred KRW 14,400,000 to the Agricultural Cooperative Account in the name of Defendant C, and KRW 14,960,000,000,000 from the Agricultural Cooperative Account in the name of Defendant C, under the pretext of machinery payment, even though he did not have been supplied with automatic injecting from the J (State) operated by Defendant C while keeping the funds of Defendant C in the course of business.

Since then, Defendant C, with the exception of KRW 24.6 million among the above money, remitted the sum of KRW 125 million to the new bank account under Defendant B’s name, including KRW 5 million on July 6, 2010, KRW 50 million on July 14, 2010, KRW 50 million on July 16, 2010, and KRW 16 million on July 16, 2010, and returned KRW 125 million to Defendant B on July 2010.