A and B shall be punished by imprisonment for two years, and by imprisonment for one year, respectively.

except that from the date of this judgment.

1. Defendant A and B’s joint criminal conduct is the head of the public marketing business division of Company G (hereinafter “G”), and Defendant A and the head of the headquarters took charge of the services on behalf of the head of the headquarters for the cultural events of H on November 2008. Defendant B was the head of the public marketing business division planning division, and the head of the headquarters took charge of the services on behalf of the head of H performance hall cultural events.

Around November 208, G entered into a “contract for the performance of cultural events at H performance hall” with the H Organizing Committee (hereinafter referred to as the “Organizing Committee”) as the total contract amount of KRW 2,247,929,160 (including value-added tax). At the time, G estimated the expenses incurred in performing cultural events at H performance hall, etc., and calculated an amount equivalent to 3% as an administrative expenses and an amount equivalent to 10% as an amount for profit. The said contract was concluded with an agreement to pay an amount equivalent to 10% as an administrative expenses. The said agreement was concluded with the first revised contract on May 13, 2009, with the second revised contract on August 6, 2009, with the amendment contract on August 3, 2009, with the contract amount of KRW 4,010,560, KRW 470 x [3,645, value-added tax, KRW 707, KRW 46365,9656,56465,6567.6

On the other hand, around December 2009, when G received the price in accordance with the foregoing contract by proxy for the cultural event, etc. of the main performance hall, the Defendants received notification from the Organizing Committee that “Inasmuch as the above contract is not a conclusive contract for the total amount of the entire contract amount, but a contract for the settlement of actual expenses and agency fees for the operation of the event hall to the extent of the contract amount, the Defendants received notification from the Organizing Committee to the effect that “The Defendants will settle it later after receiving and comparing documentary evidence, such as a tax invoice, etc., which was paid at the time of the remainder payment after the completion of the H event.”

Accordingly, the Defendants are the defendants.