Defendant

A and Defendant B shall be punished by imprisonment for one year.

However, from the date of this judgment to the above two years, the above Defendants are subject to the final judgment.

Punishment of the crime

[criminal record] On June 25, 2014, Defendant B was sentenced to a suspended sentence of two years in the imprisonment of eight months for fraud at the Suwon Friwon, and the judgment became final and conclusive on July 3, 2014.

[Basic Fact-finding] Defendant B is a director of He Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”) located in Heung-gu D Officetel in Young-gu and Defendant A is an auditor of the company other than the public prosecution. Defendant C is a person who transferred Nonparty Co., Ltd. to Defendant B and Defendant A among the representative directors of the company other than the public prosecution.

Defendant

B, Defendant A acquired the company other than the indictment from Defendant C, and the name of the branch F was lent to Defendant C and the name was asked by Defendant C to register F as the representative director of the company of Nonparty C.

[2] On March 21, 2013, Defendant B and Defendant A conspired to enter into a construction contract with the victim G to pay KRW 200 million to the victim G for the construction work by falsely stating that “A person shall pay KRW 200,000,000 to the owner of the instant 7th floor and the 8th floor parking lot part of the instant 7th floor shall be changed to an officetel,” and the same year shall apply.

6.11. Landscaping and

7.8. Payment in addition to the total construction cost of KRW 6,837,90 in respect of each additional construction work

Each false statement was made.

However, in fact, Defendant B and Defendant A had acquired companies other than public prosecution around February 2013 from C, and upon which C had already continued to perform the foregoing interior work in the above building and had failed to pay the construction cost so as to have been suspended, and the construction cost was not paid. As such, Defendant B and Defendant A bear the total amount of KRW 1 billion from around 2012, including the unpaid tax and compulsory payment, and there was no intention or ability to pay the construction cost even if the victim completed the interior work.

Nevertheless, Defendant B and Defendant A conspired with the victim to make a false statement as above and caused the victim to complete the interior works in the instant officetel around July 2013, even if they had the victim complete the interior works.