A Imprisonment of three years and six months, Defendant B's imprisonment of three years, Defendant C's imprisonment of two years, and Defendant D of two years.

1. Defendant A and B’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and occupational embezzlement [2013 high-level 183, 2013 high-level 215] Defendant A as the representative director of the Jeju Q (hereinafter “ Q”) from November 29, 2006 to December 30, 209, as the director of the Jeju R (hereinafter “R”) from August 3, 2009 to December 30, 2012, Defendant B was in charge of personnel and fund-related affairs. Defendant B was in charge of the duties of personnel management and fund-related affairs from May 4, 2007 to August 3, 2009 and the representative director from August 3, 2012 to August 25, 2012.

Defendant

A and Defendant B conspired to be subject to pressure on the repayment of their personal obligations from New Capital (hereinafter “New Capital”), etc. as if they were aware of accounts as if they were to receive advance payment in R in the R office located in Seoul Mapo-gu S. S. 811 on February 26, 2010, (hereinafter “S.”) and (i) withdrawn KRW 200 million from R’s account and delivered it to New Capital Capital that is the creditor of the creditor, from July 17, 2008 to December 26, 2012, and embezzled the sum of KRW 19,807,146,445 as stated in the list of crimes (1).

2. Defendant C’s criminal act [2013 Gohap215] around October 201, Defendant C acquired 6 billion shares of R from Q from Q to KRW 9.8 billion (including shares offered as security by Defendant A by borrowing KRW 4 billion from the bond company T) (including shares offered by Defendant A as security) (the debt of Defendant A with respect to the above T is also taken over) in the name of the representative director. From February 2013, Defendant C actually operated R by means of decision-making and approval with respect to the duties of the R artificial heart project division, etc., while keeping major documents, such as the company’s seal impression, etc. until February 2013.

The defendant C, as above, has the R.