Defendants shall be punished by imprisonment for ten months.

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

Punishment of the crime

[criminal record] Defendant B was sentenced to a suspended sentence of two years for a violation of the Punishment of Tax Offenses Act at the District Court on November 25, 201, and the judgment became final and conclusive on December 3, 2011.

[2] Defendant A, as the representative director of the corporation E, is a food service company, has overall control over the business of each food service company, including E and G, which is actually operated by F, and Defendant B was the representative director of H, a building company.

The Defendants, on December 2009, issued promissory notes in the name of Defendant B, the representative director, and conspired to divide them at a discount from Defendant B, the victim I, who was a part of the university after the university of Defendant B, on September 8, 2009, as H did not receive a long-term payment of the construction cost claim against G, which was closed around September 8, 2009.

Accordingly, Defendant B issued a copy of a promissory note amounting to KRW 100 million at the face value in the name of E around January 10, 2010 to the victim, and Defendant B transferred the said promissory note to the victim through J, which is the head of H’s management division, and then transferred the said note to the victim on January 11, 201, and around January 12, 201, the sum of KRW 7810,000,000,000,000 to KRW 810,000,000,000 to KRW 810,000,000,000 to the victim’s account under the name of J around January 11, 2010.

However, the fact is that E, from November 2009, suffered from business difficulties, such as non-payment of wages from time to time, and due to the lack of financial conditions to the extent that it reached the closure of business around June 30, 2010, it was not enough to pay the amount of the promissory note to the victim until April 13, 2010, which was the date of payment of the promissory note issued as above. The Defendant B, Inc., which was operated by the Defendant B, also facing business difficulties, such as the amount of the outstanding amount not paid from G, to KRW 10 million.