2. Defendant B shall be punished by imprisonment with prison labor for a period of two years and four months.

3...

Defendant

A serves as the president of N(N) for the purpose of assembly, manufacture, sale, etc. of railroad vehicle operation systems (hereinafter referred to as 'non-party company'), and takes overall control of the affairs of each department such as the business team, Defendant B is a person who works as the head of a factory in the ordinary factory of the non-party company, and Defendant C and Defendant D are those who ordered the Korea Railroad Corporation, etc. to supply the parts of the vehicles for railroads while serving in the business team of the non-party company, and thereafter deliver the relevant parts.

1. Crimes committed by Defendant A and C;

A. On November 26, 2008, Defendant C entered into a contract to supply 120 parts of 4 parts, including “O-RING (B89193)” used for the Korea Railroad Corporation in the Seoul rolling stock management body and high-speed rail (KTX). According to the above contract, Defendant C, the original producer of this part, should supply new products that were newly imported from Germany’s clorr-Brese (hereinafter “Knorr-Brese”), but the Defendant agreed to supply parts that were previously imported and stored in inventory.

(1) On January 15, 2009, the Defendant altered the certificate of import declaration and the certificate of import declaration and the certificate of import declaration and the certificate of import declaration and the certificate of import declaration of QuG’s name in the name of the head of Incheon Airport in the office of the non-party company located in the sixth floor of the Seoul Jung-gu Seoul, Seoul, and then modified the number of parts “B8687/2 GSEK” from “31” to “80” and the number of parts “B8687/2GEK” to “31” to “80”, and revised the report number by the same method as the certificate of import declaration and the certificate of import declaration under the name of the head of the Incheon Airport’s office in March 2009.