[Defendant A] Defendant A is punished by imprisonment with prison labor for three years.

[Defendant B] Defendant B shall be punished by imprisonment with prison labor for one year and six months.

Punishment of the crime

[Presumption Facts] K (State) is a company established around May 28, 1997 for the purpose of the construction, management and operation of the road, and manages the above road when collecting L's tolls opened through a private investment scheme from around September 1, 2002 by Daegu City from around July 4, 2012. Defendant A takes office from around July 4, 2012 to the representative director of K (State) and takes overall charge of the operation, fund management, etc. of the above company. Defendant B is a person who actually operates the above company as the head of the facility team of the defendant A (State) as the head of the facility team of K (State), and N is the Dong of the above defendant A, the representative of the PO as the senior ship of the defendant A, the representative of the P P P as the representative of the main ship, and the representative of the P (State) as the main ship of Q.

Defendant

A, between Daegu and the victim company, the victim company received management operation expenses (such as personnel expenses, management expenses for road and facilities) equivalent to the total amount of 70 billion won from Daegu to 2026 from Daegu in 2012 from Daegu and the victim company, by half-year payment. However, this Convention was concluded to revise the contents that can adjust the amount of management operation expenses for the three years after the next three years (as of June 27, 2012), reflecting the amount of management operation expenses used for the three years, reflecting the amount of the management operation expenses used for the three years, and after making excessive appropriation or false appropriation of personnel expenses and maintenance management expenses of the victim company, the victim company took advantage of the above management operation expenses by making a false statement as if most of the management operation expenses were used, and the management operation expenses for the three years thereafter was also paid in the amount equivalent to the maximum amount stipulated in the Convention.

Accordingly, in the case of personnel expenses among the management expenses, Defendant A paid processed benefits to the Defendant's relatives or relatives by making them false, etc., or in collusion with the above N, in the case of maintenance management expenses, it is operated solely or in collusion with the above N, in order to pay excessive benefits to the employees of the victim company.