2. Defendant B shall be punished by imprisonment with prison labor for not more than ten months;

3. Defendant C shall be punished by imprisonment.

Ⅰ. The process of incorporation of the P and Q Cooperatives merged S around January 2006, and the name was changed to P on April 201 (hereinafter referred to as “P”). On February 2009, the P was established as a Q Cooperative Joint Project Corporation (hereinafter referred to as “U”) upon receiving T’s investment around February 2009.

Ⅱ The operation type P, a joint business corporation of P and Q Cooperatives, operated W (hereinafter “W”) and Y (hereinafter “Y”) in Y in Y in Y in Y in Y in Y in Y in Y in Y in Y in Y in Y in the following cities: (a) produced and sold rice products (referring to the state of completed packaging in the form of sale available during the city) through milling work; and (b) from September 2006 to January 201, it established AAA Distribution Center in Z in Gyeonggi-do (hereinafter “A”), and stored rice products produced in Y and W in the above direct sales outlet in Y in Gyeonggi-do.

U established around February 1, 2009, in the same form as before, and around January 201, when operating W, Y, and AA (the head office is "Y"), suspended the operation of AA around January 201, and from May 2012, Y only purchased rice, produced and sold rice products, and dry and stored rice in W (the starting date is changed to AB). The Defendants’ duties are those of P contract employees around September 13, 2006, who were employed in the position of P contract employees from around October 2010 to P (U from February 2, 2009). From around October 11, 201, the Defendants were in charge of manufacturing and selling agricultural products from around 2010 to around 201, and were in charge of manufacturing and selling agricultural products from around 10, 2010 to around 10, and were in charge of manufacturing and selling agricultural products from around 201.

Defendant

C is the head office of U from May 1, 201 to April 13, 201, when serving as a contracting officer around September 13, 2006 and serving in AA from that time to April 201, in charge of delivery of customers of rice products produced and stored in AA.