[Defendant A] All appeals filed by Defendant and Prosecutor are dismissed.

[Defendant B] The guilty part of the judgment below is justified.

1. Summary of grounds for appeal;

A. The punishment sentenced by the court below to the defendant A (two years and six months of imprisonment) is too unreasonable.

B. Defendant B’s punishment sentenced by the lower court (a 4 years of imprisonment, 410 million won additional collection) is too unreasonable.

C. According to the evidence submitted by the prosecutor on the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) by Defendant A, Defendant A requested L (hereinafter “L”) to withdraw the project cost from Sep. 8, 2008 to Dec. 2, 2008, as if Defendant A would pay the subcontractor the construction cost related to Ansan M (hereinafter “Y”) from Sep. 8, 2008, and created an amount equivalent to KRW 1,322,99,600 by way of returning the amount as if he paid the amount to each subcontractor, and then arbitrarily consumed the amount under the name of Defendant A’s personal bond repayment, etc., and embezzled the amount under the ownership of K (hereinafter “K”), the lower court acquitted the Defendant of this part of the charges by misapprehending the fact.

B) According to the evidence submitted by the prosecutor of the part of Defendant A’s coercion, Defendant A filed a complaint with BN on the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and threatened BN, etc., and thereby, Defendant X (hereinafter

(C) Although the court below found the facts of having BN perform an act without any obligation by means of intimidation, which requires BN to take over the status of a person acquiring the management right and require BN to prepare and deliver a contract acquisition agreement with the content that takes over the status of a person acquiring the management right in X and require X to build a corporate seal imprint and a corporate seal card, the court below acquitted Defendant A of this part of the facts charged on the part of the charges by misunderstanding the facts. (C) Defendant A of December 4, 2009, and Defendant B of December 2009.