A Imprisonment for one year, and each of the defendants B shall be punished by imprisonment for ten months.

However, this judgment is delivered against Defendant B.

1. Defendant A’s work performed from July 2006 to December 14, 2010, as the two team members of the above plant from the victim FF G branch in Gyeyang-si, the victim FF branch in Yangsan-si, in charge of the overall management of the business, order for delivery of customer products, etc., and Defendant B was in charge of the business affairs, supply of customer products, and document management as the two team members of the above plant from around 2005 to December 14, 2012.

2. The Defendants: (a) around January 2008, at the same office as indicated in paragraph (1) above, the Defendants conspired to embezzled the sales of goods equivalent to the difference by issuing a tax invoice at a price lower than the above sales price to the victim company upon request from the J operating the IM located in the G of Seo-gu Busan at the time, despite the fact that they directly supply the fishery paints to individual fishermen belonging to the fishing village fraternity; and (b) in fact, by issuing the tax invoice at a price lower than the above sales price.

Accordingly, Defendants are liable for damages.

1. 9. Around October 2010, when a person sold a product to K with a fishermen’s product and received KRW 11,985,000 from the Defendant’s bank account in the name of Defendant B to keep the product in his/her business, he/she received a sales tax invoice stating a smaller amount from J and submitted it to the company as evidentiary materials, and deposited the difference to the victim company through J as much as the amount written in the tax invoice, and embezzled the amount equivalent to KRW 137,885,40 on several occasions from October 201 to October 1, 2010.

3. Defendant A

A. A. On August 7, 2006, the Defendant: (a) added two parts to the number of “worksaw EG”, which is a product ordered by Heungs Co., Ltd., a customer; and (b) reduced the unit price; and (c) deceiving the victim company by deceiving the victim company in a way more than the number of the said product actually ordered by reducing the unit price; and (d) deceiving the victim company by deceiving the two of the said product from the time on October 29, 2009.