A, C, and D shall be punished by imprisonment for 10 months, and by imprisonment for 8 months, respectively.

However, as to the Defendants, this is against the Defendants.

[1] On September 10, 2010, Defendant D was sentenced to two years of imprisonment for a violation of the Punishment of Tax Evaders Act, etc. by the Jung-gu District Court on December 17, 201, and the judgment became final and conclusive on December 17, 2010. On May 12, 2011, Defendant D was sentenced to four months of imprisonment and two years of suspension of execution on May 20, 201, and became final and conclusive on May 20, 201.

(2) On January 27, 2010, Defendant C was sentenced to 6 months of imprisonment with prison labor and 2 years of suspended execution for the violation of the Electronic Financial Transactions Act at the Busan District Court’s Dong Branch Branch, and the judgment became final and conclusive on February 4, 2010.

【Criminal Facts】

1. On February 15, 2008, Defendant D and Defendant A’s co-principal co-principal committed the act of taking over H, on the ground of the representative director, in order to obtain a corporation loan without the actual intent to operate the corporation. Defendant A is a person who operated the credit business in the trade name of “J” in Article 201 of the Chuncheon City I Building 201.

Defendant

D around June 2008, in the process of lending 3,000,000 won to N Co., Ltd. (former trade name: M: hereinafter referred to as “L”) located in Sungwon-si, Changwon-si, Sungwon-si to acquire L from the above N.

Defendant

A around August 2008, at the office of Defendant D’s operation located in Dongdaemun-gu Seoul Metropolitan Government (O), requested Defendant D to lend KRW 100,000,000 to Defendant D. Accordingly, Defendant D had a payment guarantee certificate issued in the name of L financial institution if Defendant A entered Defendant D as a representative director. In order to obtain a payment guarantee certificate, Defendant D had to obtain a payment guarantee certificate, and Defendant A conspired to receive a false tax invoice in the name of L with its consent.

Since then, Defendant A asked P and Q who used the above J office to take accident as L director. Defendant A was registered as L’s representative director on October 22, 2008, and the above P and Q were registered as directors on the same day respectively. Defendants are listed as directors.