1. Defendant A shall be punished by imprisonment for three years.

2. Defendant B shall be punished by imprisonment for two years.

3. Defendant C.

Punishment of the crime

A Co., Ltd. (hereinafter “H”) is a corporation established as the head office of Tong-si for the purpose of the export and import business of agricultural and fishery products. Defendant A is the actual representative of H as the head office of H, and Defendant B is a person who has overall management of H’s active fish sales and price management while working as the regular representative of H. Defendant C is a person who has overall control over H’s active fish sales and price management. Defendant C is a person who was in charge of H’s import active fish sales and price collection as a “bow president,” the formal representative director of H’s office, and Victim J Co., Ltd. (hereinafter “victim Co., Ltd”) is a corporation established for the purpose of integrated retail business, etc. of Ku-si area K as its head office.

Defendant

A From July 2012, as the so-called “L” or “L head office” of L Co., Ltd. (hereinafter “L head office”) from around July 2012, imported and sold active fish in the Tong area, and did not pay the active fish amount imported under L in the Dong area. From October 2012, Lmaz financial standing has deteriorated, LW cannot continue its business in L name. From around November 2012, H, a so-called “peep-type corporation,” which has no special asset, was taken over as of November 2012, and Defendant C received active fish from the victim company as the head office, and used it as H operating expenses, Defendant A, Defendant B’s living expenses, and L-related debt repayment amount, etc., and conspired with Defendant B and Defendant C.

On January 1, 2013, the Defendants concluded an import agency agreement (hereinafter “instant import agency agreement”) with the same content as the victim company on the same day, on the same day. The Defendants concluded an import agency agreement (hereinafter “instant import agency agreement”) with the head of H office located in Tong-si I to the effect that “on behalf of the victim company, the victim company would pay the sales proceeds by adding approximately 3% margin to the sum of the purchase price and the purchase unit cost prior to the release if he/she would import the active fish by proxy.”

However, in fact, the defendant A's individual debt amount is 2 billion won.