A Imprisonment for one year, and Defendant B shall be punished by a fine of 20 million won.

However, Defendant A.

1. The accused is the largest shareholder of G Co., Ltd. established for the purpose of food manufacturing business and sales business, and the accused is a person who actually operates the above business;

On November 18, 2013, the Defendant: (a) determined that the lease deposit of KRW 294,05,00 for the first floor, KRW 401-1 for the fourth floor, KRW 29,405,50 for the rent, KRW 9,316,60 for the rental period, and KRW 9,316,60 for the rental period from January 1, 2014 to December 31, 2018 by the H-management real estate investment trust that is entrusted with the management of the K-gu Seoul Special Metropolitan City I building B for the lease period of KRW 105, 106, and KRW 201-1 for the fourth floor.

Since June 26, 2015, the Defendant, at the above G office located in the Seoul Jung-guJ, Jung-gu, Seoul around June 26, 2015, concluded that “I building B Nos. 105 and 106, and 201-1 of the second floor 201-1, a deposit amount of KRW 80,000,000,000 from June 26, 2015 to December 31, 2018 will be leased.

Since G is the largest shareholder of I's building, if the sub-lease contract is concluded, there is no problem in the existence of the sub-lease period and the deposit will be returned.

“A false representation was made.”

However, in fact, since the above G was not the largest shareholder of the above I building, and the rent and management expenses, etc. to be paid to the management real estate investment trust entrusted with the management of the KH in charge from April 2015 due to the difficulties in the management of the above G were in arrears for not less than two months, it was highly likely that the lease contract will be terminated, and it was not paid to employees' wages, etc., and the delinquent rent amount exceeded KRW 8 billion, and thus, the sub-lease contract with the victim was concluded and the sub-lease deposit is received.

Even if there was no intention or ability to guarantee the sub-lease period or return the deposit.

Nevertheless, the defendant deceivings the victim company as above, and he acquired the total sum of KRW 80 million, including KRW 8 million on June 29, 2016 and KRW 72 million on July 3, 2016, from the victim company, as a sublease deposit money, from the victim company, through delivery of KRW 80 million in the above G name bank account (M).

2. Violation of the Punishment of Tax Evaders Act;

A. Defendant A, a representative director, shall belong to the Bank of Korea (hereinafter the same shall apply).