A. The Defendants’ violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) of the Defendants, who acquitted the Defendants of the mistake of facts and the misapprehension of the legal principles, provided that Defendant A paid some of the purchase funds to the victim Hansung Co., Ltd. (hereinafter “Korean currency”) due to lack of sales proceeds, Defendant A paid out of the purchase funds to be converted into Korean currency under the name of sales proceeds, and if Defendant A knew of the fact that he would not return other foreign currency funds, the act of Defendant A belonging to the use and received funds from the victim Hansung constitutes a deception, which is a criminal act of fraud, on the ground that it is apparent that he did not deliver other foreign currency funds, and that Defendant A explicitly consented to the fact that the purchase funds were used for any other purpose than the purpose of the crime of fraud, and Defendant B returned to Defendant A.

In light of the fact that Defendant A made a statement to the effect that he would not interfere with the settlement at the end of the month, and that Defendant B did not have the authority to accept it, the intent to obtain the payment can be recognized, and when considering the fact that Korea filed a civil lawsuit equivalent to approximately KRW 3 billion against the Defendants, Korea is currently pending in a lawsuit, and the claim for the amount of the amount that has not been recovered is about KRW 2 billion, and Defendant A refused to grant additional credit to Defendant A on July 2009, on the ground that Korea has no value as collateral, it cannot be deemed that Defendant A’s active property or the amount of the repayment of the obligation to Korea is sufficiently insufficient compared to the total amount of the obligation, and as such, the use of the money is attributable to Korea-U.S. funds.