1. Defendant A shall be punished by imprisonment for three years.

2. Defendant B shall be punished by imprisonment for one year and six months.

(b).

Punishment of the crime

Defendant

A serves as the deputy head of the accounting materials of the victim K Co., Ltd. (hereinafter “victim Co., Ltd.”) (hereinafter “victim Co., Ltd”) from December 20, 201 to December 31, 201, and takes charge of the accounting affairs of the victim Co., Ltd.

Defendant

B and Defendant C are the high school-friendly Gu of Defendant A, Defendant D is the pro-win of Defendant B, Defendant E is the city of Defendant B, Defendant F is the father L of Defendant A, and Defendant G is a person who is aware of the transaction relation with L.

1. Defendant A’s work as a general manager in charge of the accounting affairs of the victim company, and Defendant B’s fraud committed fraud with intent to obtain monthly wages and transportation expenses from the victim company and obtain them from the victim company, by pretending that Defendant A was provided with documents necessary for entry from his/her family members, relatives, and supporters and did not properly verify the fact that the victim company’s employee management was denied while working as a general manager in charge of the victim company’s accounting affairs. Even if the victim claimed false benefits, Defendant A was aware of the fact that the victim company was unable to properly verify the fact.

A. Fraud, such as C pay, etc.: Defendant A’s sole crime committed on March 1, 2012, pretended to be employed by Defendant A in the victim’s office located in the window M of Changwon-si, thereby submitting employment-related documents, such as a certified copy of the resident registration in the name of C and a copy of the passbook for benefit, and filed a claim for benefit by preparing a statement of benefit in the name of C and a document of commuting.

However, in fact C did not actually work for the victim company.

Defendant

A As such, by deceiving N of the president of the victim company, and deceiving it from the victim company to transfer KRW 2,147,030 on April 15, 2012 to the national bank account in the name of C for the benefit of C, as well as from around that time to January 2016.