A Imprisonment with prison labor for three years, and for one year and six months, respectively.

However, the defendant B is subject to objection.

Ⅰ. Basic facts

1. The Defendants, as well as the relevant persons, were enrolled in Q (hereinafter “ Q”) around August 1978, and Defendant A, as the former director from around 2004 to around December 2006, managed Q while working as the president from around 2009 to around 2014.

Defendant

B, after entering Q in around August 1980, from around 2008 to December 2, 2014, he/she was registered as the representative director of Q from February 2006 to December 2014 as a person registered as the representative director of Q.

R is the president of S Co., Ltd. (hereinafter referred to as “S”), T Co., Ltd. (hereinafter referred to as “T”), and U.S. Co., Ltd. (hereinafter referred to as “U”) under its asset management (hereinafter referred to as “U”), and not only the above companies but also the following companies: A Co., Ltd. (hereinafter referred to as “W”), X, Inc. (hereinafter referred to as “S”);

V is currently serving as the representative director of S who is a corporation mainly engaged in the construction business from January 16, 2006 to November 20, 2014, and is a person who served as the representative director of T from April 18, 2008 to November 20, 2014 and has been assisting R, and has overall control over S, its related company, T and U's financing execution.

2. T in the current status of T and S’s specially related companies [T in the Z on April 20, 2011; hereinafter referred to as “T” due to the unification of the name change without distinction;

[name] AB tourist resort development project (hereinafter “U”) is a special purpose corporation established to carry out the “AB tourist resort development project” (hereinafter “AB tourist resort development project”), the main content of which is to establish hotel, container, etc. on a site of approximately 65,000 square meters in Busan AA Mando.

U [AC to 20 April 20, 201; hereinafter referred to as “U” by unification without distinction between two periods.

[Reference] It is a corporation established for the purpose of the asset management of T’s assets.

S is a corporation that has been holding 31% shares as a major shareholder of T.

W is separate from S with AD Co., Ltd.