However, from the date of the final judgment of this case, each of the above two years against the Defendants.

On June 27, 2013, the Defendants agreed to purchase and sell land for KRW 2.7 billion to purchase the D church (the representative E; hereinafter referred to as the “D church”) of the G, H, I, J, K, L, M, N,O, P, Q, R, S, real estate located in the D church (hereinafter referred to as the “instant real estate”).

After that, on July 23, 2013, the Defendants agreed to carry on the instant real estate development and sale project (hereinafter “instant project”) with T and agreed to pay KRW 730 million, out of the purchase price of the instant real estate to D and D church, the Defendants newly built a multi-family house in Incheon Spo-gun U.S. (hereinafter “U land”).

Accordingly, Defendants and T agreed to construct a multi-family house on the instant U land and land owned by T and to complete the registration of transfer of ownership to D church by paying KRW 230 million, such as the cost of new construction of the said multi-family house, and Te agreed to complete the registration of transfer of ownership on the instant land and land, which is owned by T and its children V.

around August 8, 2013, Defendants and T establish the Victim W (Representative B) Company for the instant business, and the representative E of D church completed the registration of the transfer of ownership to W or B, respectively, on September 11, 2013, among the instant real estate, the real estate located in the G, G, H, M, N,O, P, Q, R, and real estate located in the Gyeonggi Hyeong-gun (hereinafter referred to as “nine parcels of the instant real estate”).

In order to raise operating funds of the instant case in collusion, the Defendants were to borrow nine parcels of the instant real estate from the Industrial Bank of Korea at the location of Samsung C&T at the Industrial Bank of Korea, the 33-gil-ro, Seoul, Seoul, Digital-ro, and KRW 450 million from the Industrial Bank of Korea as collateral, and to pay KRW 70 million out of the said loans to T on October 2, 2013, for personal investment purpose, to the victim W.