The part of the defendant D against the defendant is reversed.

Defendant

D shall be punished by imprisonment for a term of one year and six months.

except that this shall not apply.

Defendant

A Violation of misunderstanding of facts or misunderstanding of legal principles, the crime of false entry in the original copy of a notarial deed, and the crime of uttering of the original copy of a notarial deed shall be treated as a loan in the account, and after then transfer the refund claim against K Co., Ltd. (hereinafter referred to as the above three companies) to L, the Co., Ltd. (hereinafter referred to as the above three companies) to set off the above transfer deposit claim and the advance payment claim against K, thereby having a substantial effect of raising the capital of J in its investment KRW 2 billion by set off L against the above transfer deposit claim and the aforesaid advance payment claim against K. Therefore, Defendant A’s payment of the purchase price of the above shares

In addition, Defendant A is only a representative director in the name of L, and all operations were conducted in accordance with Defendant B and C’s instructions. Defendant A paid L capital of KRW 1.8 billion to J by neglecting L in accordance with Defendant B’s instructions, and thereafter the J received KRW 2 billion in the name of the acquisition price of stocks for the increase of capital and completed the registration of the increase of capital by receiving KRW 2 billion in the name of the acquisition price of stocks for the increase of capital, and did not know that such an act constitutes the largest payment.

Defendant A did not take charge of the business related to L's loan of Korea Development Bank in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) against Korea Development Bank, and the Korea Development Bank did not know that it did not demand a capital increase under the condition of L's loan.

It is impossible for Defendant A to issue the performance guarantee insurance policy of the Korea Development Bank to believe that the Korea Development Bank will obtain the surety insurance policy by June 30, 2010, and deliver the letter of this case to Defendant D by June 30, 2010.

Since L or L does not apply for the investment subsidy of this case even though it is known that it will be insolvent, there was no intention to commit fraud.

Unfair sentencing.