A Imprisonment with prison labor of one year and two months, each of the defendants B and C shall be punished by imprisonment with prison labor of six months.

provided that this ruling has become final and conclusive.

Defendant

A was the representative director of the J Co., Ltd. (hereinafter referred to as the “C”) established for the purpose of printing business, etc.; Defendant B was the person operating K (hereinafter referred to as “L”) of a personal company producing hydro films; Defendant C was the person operating a synthetic rubber wholesale business; Defendant A obtained a loan for corporate purchase from financial institutions such as a bank, etc. from around September 6, 2005 under the guarantee of the Korea Credit Guarantee Fund; and Defendant A received the loan for corporate purchase from financial institutions such as a bank, etc.; and due to the lack of operating funds of the above company, it was insufficient to examine whether the loan system for corporate purchase depends only on the letter of guarantee issued by the Korea Credit Guarantee Fund and the financial institution loan, etc., and did not verify whether the loan system was actually traded and the source of using the purchase fund. Defendant B, the representative of the above K, M, and C, who is a trader, prepared a false tax invoice to pay the outstanding amount out of the loan, and issued the tax invoice to the above financial institution, and then, Defendant C applied for the loan and issued the loan to the above company.

1. Joint criminal conduct by Defendant A and C;

A. According to the above public offering, the Defendants: (a) around September 2, 2008, at the above company office located in Gwangju-si, Gwangju-si; and (b) at the time, Defendant A applied for a loan of purchase funds as if he did not intend to actually deal with the transaction partner M at the time; and (c) subsequently, the Defendant intended to immediately cancel the purchase and return the loan of purchase funds from the victim bank.