A Imprisonment with prison labor for two years, and for ten months, for each of the defendants B.

However, from the date this judgment became final and conclusive, Defendant.

1. Defendant A is a liquidator of E from April 13, 2012 to the present date, and Defendant B is a person who served as the auditor of E from April 13, 2012 to early 2015 (State).

(State) On April 23, 2014, F et al., a creditor of E filed a compulsory request for auction of the property owned by E with the Incheon District Court (State) and rendered a decision to commence compulsory auction around May 1, 2014. On April 10, 2014, G filed a lawsuit for the refund of the purchase price against (State) E with the Seoul Southern District Court (State), the claim amounting to KRW 2,09.8 billion against E was incurred.

Nevertheless, on May 1, 2014, in order to avoid compulsory execution based on the claims of creditors, such as the above G, the Defendants transferred ownership to the Defendant B on the ground of the following: (a) No. 101 (28.05 cubic meters), No. 102 (28.05 cubic meters), and No. 103 (28.05 cubic meters in cubic meters) among the buildings owned by the said G, etc., located in the Seo-gu Incheon Metropolitan City; and (b) No. 103 (28.05 cubic meters in cubic meters).

Accordingly, the Defendants conspired to conceal the property of the E for the purpose of evading compulsory execution.

2. The Defendants in occupational breach of trust, in collusion with the above date, time and place, as the liquidator and auditor of the victim (state)E, in violation of the duty to manage the property of the victim company in good faith and to repay debts to the legitimate creditors and distribute the remaining property, and thereby, the Defendants transferred three commercial buildings worth KRW 210 million in market price to Defendant B by false ownership, thereby causing property damage equivalent to the same amount to the victim.

Summary of Evidence

1. Each legal statement by the Defendants (the third public trial date)

1. Statement of the police statement related to G;

1. Investigation reports (Attachment of final and conclusive judgments in civil procedure);

1. Application of each judgment, each decision to commence an auction, and each certified copy of each registry;

1. Relevant legal provisions and the Defendants’ choice of punishment regarding criminal facts: Articles 356, 355(2), and 30 of the Criminal Act (the point of occupational breach of trust) and Article 327 of the Criminal Act.