Of the judgment of the court below of first instance, the part concerning Defendant B and D and the judgment of the court of second instance shall be reversed, respectively.

Defendant

B. Imprisonment.

1. Summary of grounds for appeal;

A. The punishment sentenced by the court below to Defendant A (three years of imprisonment) is too unreasonable.

B. Defendant B 1) misunderstanding of facts (the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) was explicitly withdrawn from the mistake of facts related to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes

[2] Defendant B: Defendant B’s real estate owned by S is the victim MF Co., Ltd. (hereinafter “victim MF”)

(2) The court below found Defendant A guilty of this part of the facts charged and affected the conclusion of the judgment, on the ground that Defendant A did not consult with Defendant B and did not know in advance that Defendant A did not sell the grain owned by the victim MF and provided the said real estate as a security for the outstanding amount of the outstanding amount of the outstanding amount of the money of KRW 70 million to Defendant A in relation to the use of the said real estate as security for the payment of the outstanding amount of the outstanding amount of the outstanding amount of the money of KRW 597 million against the victim MF, and accordingly, Defendant A received a remittance of KRW 597 million from Defendant A through W. However, Defendant A did not know in relation to the sale of the grain owned by the victim MF, and thus, Defendant A did not know in advance.

C. The punishment sentenced by the lower court against Defendant D (the first instance judgment: imprisonment with prison labor for one year and six months, and the second instance judgment: imprisonment with prison labor for two years) is too unreasonable.

2. Each of the crimes of this case with respect to Defendant A’s grounds for appeal (e.g., fraud) shall cause damage to the injured MFF by providing grain to Defendant A on credit without undergoing credit investigation or being provided personal or physical security in violation of internal provisions while working for the injured MFC, and in collusion with Defendant B, using a false agricultural product supply contract, etc., the injured new bank (hereinafter “victim new bank”).