However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

[C] The co-principal B and C are those who actually operate F Co., Ltd. for freezing fishery trading companies in Seo-gu, Busan, and C are those who actually operate H Co., Ltd. in Jung-gu, Busan.

B Around November 28, 2016, when entering into a payment guarantee transaction agreement equivalent to USD 500,000 with the injured bank located in Gangseo-gu Busan (hereinafter referred to as the "victim bank") at the damaged bank located in Gangseo-gu, Busan (hereinafter referred to as the "victim bank"), the injured bank acquires the right to transfer the bill of lading issued with the damaged bank and the consignee as F in accordance with the terms and conditions of the letter of credit, and thus, the injured bank, as the importer, has the duty to keep the imported goods until the injured bank pays the credit amount to the injured bank.

B, around March 9, 2017, upon receipt of a letter of credit from the injured bank on the import of fishery products pursuant to the agreement, B imported approximately KRW 211,539,740 of the market price using the above letter of credit on or around the 16th day of the same month, and C, while dealing with the domestic transportation of the imported fishery products, H Co., Ltd. operated by C, while keeping the above imported fishery products in custody in the freezing warehouse of M Co., Ltd. located in Busan Sho-gu L.

B, as the L/C price is insufficient to pay the L/C price to the injured bank, B first released fishery products and sold them to the injured bank and received a bill of lading before paying the L/C price, and C offered to issue a cargo delivery order without a bill of lading issued by the injured bank, and C offered to deduct the fishery products transferred to the injured bank by accepting it.

B and C shall act, in collusion, as above.