B Imprisonment for three years, and for two years and six months, with prison labor for Defendant C.

However, with respect to Defendant C, it shall be for three years.

1. From December 28, 2009 to October 12, 2010, Defendant B, as the representative director of M Co., Ltd. (hereinafter “M”), Defendant B, the victim, was the representative director of M Co., Ltd. (hereinafter “M”), and even though there were occupational duties to preserve the company’s property and manage it with due care and good faith so as not to infringe the interests of shareholders and creditors, Defendant B violated the said duties and took out loans of KRW 8 billion in M in the name of AV Savings Bank (hereinafter “AV Savings Bank”) around February 18, 2010, and Defendant B received loans of KRW 6.7 billion in total from N Co., Ltd. (hereinafter “N”) as the representative of Defendant C under the said joint and several guarantee, and had P Co., Ltd. (hereinafter “P”), the representative of Defendant B, the Plaintiff of which was the Defendant B, and which existed only under its name, obtain property gains equivalent to KRW 14.7 billion in the amount of damage to the victim’s property.

2. Defendant C, as the representative director of the N who is the victim, should sufficiently examine the purpose and validity of the disbursement of funds, conditions for the provision of funds, etc. through internal procedures such as a resolution of the board of directors, etc., and to prevent the occurrence of a company's loss due to the occurrence of reasonable claims such as the provision of adequate collateral for the collection of funds, etc., Defendant C received loans from the same bank from Defendant C, etc. and received loans from the same person due to the excess of the loan limit from the same person from the same bank, and in violation of such duties, Defendant C obtained 6.7 billion won from the AV savings bank at the same time and place as of the end of 2009, and provided 6.7 billion won from the AV savings bank to the above M free of charge, thereby causing property damage equivalent to the same amount.

(i) the evidence;