Section 1-A(b) of the judgment of the court below, No. 1-C. of the judgment of the court below, 2 years and six months of imprisonment for a crime;

The crimes of Nos. 2 and 3 of the holding.

[Criminal Records] On November 12, 2009, Defendant A was sentenced to a suspended sentence of two years for special larceny at the Changwon District Court on October 12, 2009, and the judgment became final and conclusive on the 20th of the same month.

[2] The part of the facts charged, which appears to be a clerical error, to the extent that there is no substantial disadvantage to the defendants' exercise of their right to defense, was corrected ex officio by the evidence duly adopted and investigated by this court.

Defendant

A is the actual operator of K and P & P Co., Ltd. established for the purpose of construction business, etc., and Defendant B is the director of L Co., Ltd., and Defendant C is the proxy of L Co., Ltd.

The Defendants, as of February 2008, were in fact insolvent because J bears the obligation of 5 billion won or more as of February 2, 2008. However, the Defendants, on the external basis, conspired to be exempted from civil, criminal liability by having Defendant B, Defendant C, Defendant D, etc., who is an employee of Defendant A, attend an investigation agency and make a false statement while doing so by having them make a false statement.

1. Joint crimes committed by Defendant A and Defendant D

A. The Defendants of fraud against the victim P according to the above public offering in Seongbuk-gu Seoul O Corporation 1) Defendant D under the direction of Defendant A around October 2008 according to the above public offering is the victim P.