However, the Defendants are above two years from the date when this judgment became final and conclusive.

On November 30, 2016, the Changwon District Court committed a crime of violation of the Punishment of Tax Evaders Act, Defendant A was sentenced to the suspension of execution in six months of imprisonment, Defendant B was sentenced to the suspension of execution in eight months of imprisonment, and Defendant B was sentenced to the suspension of execution in two years of imprisonment, and the above judgment was finalized on December 8, 2016.

In addition, on February 16, 2017, Defendant B was sentenced to one year of imprisonment for fraud, etc. at the Changwon District Court, and the above judgment became final and conclusive around that time.

1. The Defendants’ joint crime [the occupational breach of trust] Defendant A is the victim “E” corporation (hereinafter “victim Company”).

Defendant B is the representative director of the victim company, and Defendant B is a person who actually exercises overall control over the business affairs of the victim company with Defendant A, and the victim company is a corporation with the same share as Defendants, F and G, and the Defendants have the duty to maintain and protect the property of the victim company.

Nevertheless, the Defendants offered loans to the victim company as debt holders and offered loans to use them at will. On August 14, 2014, at the Busan Gangseo-gu Busan Busan Busan District Court Branch, in violation of the above duties, the Defendants offered credit card sales claims of the victim company as collateral to the Nonghyup Bank, and borrowed loans of KRW 147 million exceeding KRW 10,000,000 necessary to pay the victim company's oil payment obligations to the victim company by providing the victim company's credit card sales claims to the Nonghyup Bank as collateral, or by providing the defendant A with the credit card sales claims of the H gas station operated by the defendant as collateral and as the debt obligor of the victim company.

As a result, the Defendants acquired property benefits of KRW 350 million ( KRW 500 million - KRW 147 million - KRW 100 million) and had the victim company bear an amount of debt equivalent to that amount, thereby causing property damages equivalent to that amount.

2. Defendant B’s sole crime (business embezzlement) is the Defendant’s sole crime (business embezzlement) at the office of the victim company located in Kimhae-si on February 6, 2015, and KRW 50 million paid by (ju) construction to the victim company.