The Defendants are not guilty.

1. The summary of the facts charged is the attorney-at-law, and the defendant A is the person who has worked for the vice president in Jeju E hotel.

Defendant

B The company appearing below F Co., Ltd. is a whole company and omitted all of the company's names. The above underwriting contract was concluded as of August 31, 2012 on behalf of the company to take over H which operates a golf course on behalf of the company.

Defendant

B was paid in return for 25% of H shares.

However, H did not comply with the demand of the members of a golf course to return the security deposit after five years from the date of entry.

Accordingly, a number of the members including members I and J brought a civil lawsuit against H to claim the return of the security deposit against H, and the provisional seizure was made in the H's account of the funds for the operation of the golf course operation card, and H ultimately failed to pay the wages of employees.

Accordingly, H consulted on a solution to Defendant B, and Defendant B consulted with an external service company that vicariously executes the settlement of credit card sales to cause sales in the name of an external service company, and consulted that if the golf course is withdrawn from the form in which the limited amount is reissued, the provisional attachment may be avoided.

Therefore, Defendant B established K, a one-year line of his high school, under his name, L, and agreed to convert K into the sales of G golf clubs by taking K as the representative director.

After September 2012, Defendant B agreed with K to take the same measures as Defendant A at the G golf club office.

Accordingly, K worked for Defendant B, and Defendant B established L on September 13, 2012 and completed the registration of incorporation.

Defendant

On September 18, 2012, Defendant A and K entered into a business support agreement with the main contents of the card sales on behalf of H and L, and Defendant A entered into a business support agreement with the main contents of the card sales on behalf of G golf clubs.