D. The Defendant F shall be punished by imprisonment for three years, and by imprisonment for two years, respectively.

, however, the defendant from the date of this judgment.

1. Defendant F, Defendant D F, using T, a R Co., Ltd. (hereinafter “R”), S Co., Ltd. and Defendant D’s trading company, Defendant D Co., Ltd. (hereinafter “U”) to issue a tax invoice as if there was no actual transaction between the Plaintiff and these companies, and thereby, to obtain a corporate purchase fund loan (hereinafter “B”) on the basis thereof.

around October 10, 2013, the Defendants issued a false tax invoice as if there was a transaction equivalent to KRW 197,353,535 between U and R. Around October 10, 2013. Using the false tax invoice, the Defendants applied for loans from the victim bank to the victim bank to receive KRW 197,353,535 as a loan to the R bank account in the name of the victim who believed such loans, and received KRW 197,35,535 from the victim around that time to October 13, 2015 by submitting the false evidence of transaction as mentioned above and receiving loans from the bank from the bank, as described in paragraphs (11) through (19,27 through (28, 31 through (34) of the attached list of crimes, and acquired KRW 2,932,68,014, 2014, 2940, 2936, 2536, 294, and 294.

2. The Defendant issued a false tax invoice as if U had actually traded with R around September 17, 2012, and applied for a loan of B2B to the victim bank using it and received KRW 224,143,397 as a loan to the bank account in the name of R in the name of the victim who believed it, and around that time, from October 13, 2015 to October 17, 2015, as indicated in paragraphs (1) through (10), (20), (22) through (26, and (30) of the attached list of crimes in the attached list of crimes, and KRW 3,575,152,62,62.