Defendant

A Imprisonment for two years, Defendant B's imprisonment for two years and six months, Defendant D's imprisonment for one year and fine for 30,000,000 won.

Punishment of the crime

[2015 Gohap63, 75]

1. Defendant B’s career and status as Defendant A and B’s company with Q affiliate companies from early 2000 as its main axis and with total of 43 companies such as limited partnership companies, U.S., W, X, Y, Y, V, Z, Z, AAB, and AB (hereinafter collectively referred to as Q affiliate companies) connected by the common interest of major shareholders, investment among the companies, etc., were owned and operated by the Plaintiff B and their families, who are R and their families.

When each company is named below, the kind and title of the company such as the corporation and the limited partnership company will be omitted.

The president who exercises overall control over the management transition group is the president of Q affiliate R.

Defendant

A is a person who is employed in Q around September 1991 and has been promoted to the Vice president of the Ministry of Accounting and Accounting around 2006 and around 2010 after being employed in Q, and has overall control over accounting management and fund execution affairs of Q affiliate.

S is a person in charge of accounting of T, U, V, etc. after entering Q around June 2001.

2. Joint criminal conduct by Defendant A and B;

A. A. Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement): The Defendants made a false accounting at the construction site of U and T, a victimized company, from around 1997 to around 2006, and conspired with R, S, and S, to use the above extra funds for personal and voice-based purposes, in which it is impossible to use the extra funds through normal accounting management, by again adding it to the accounts such as sale of the processed credit purchase accounts, advance payment, long-term deposit, long-term sales, long-term deposit, long-term deposit deposit, loan deposit, loan, etc.

The Defendants, in accordance with the above public offering, shall conduct false accounting methods as of the end of 2006 total of 97,978.