[Defendant A] The defendant shall be punished by imprisonment for two years.

[Defendant B] The defendant shall be punished by imprisonment with prison labor for one year

[Defendant C]

Punishment of the crime

Defendant

A is the actual operator of “F”, “G Dental”, “H Council member,” and “medical devices, etc., who are the actual operator of “F” in Busan-gu, Busan-gu, and Defendant C is the representative director of “J”, Defendant B’s operating director of the “J”, Defendant B’s operating director of the “J”, and Defendant D’s representative director of the “L” of the medical device Do and retail company located in Nam-gu, Busan-gu.

The Defendants: (a) deceiving a financial institution by means of preparing a false estimate as if they were newly purchased at a hospital, etc. owned by Defendant A; or (b) under a financial institution’s actual inspection; (c) deceiving a financial institution to bring the amount equivalent to the purchase price of a medical device into an account in the name of a financial institution and a retail company; (d) concluded a lease agreement with a financial institution; and (e) transferred the amount equivalent to the purchase price of a medical device to an account in the name of a financial institution and a retail company; and (e) conspired to divide profits by remitting the remainder of the purchase price under the name of the commission for false estimate to Defendant A.

1. Joint crimes committed by Defendants A, B, and C

A. On May 15, 2016, the Defendants conspired to obtain the purchase price for the medical device “G dental device” by deception, and Defendant B prepared a false quotation, etc. as if the market price of the medical device already installed in the above G dental plant was newly supplied at J to KRW 200-30 million. On May 30, 2016, as if he/she had entered into a medical device supply contract in the G dental office as if he/she had entered into a medical device supply contract in accordance with the aforementioned false quotation, he/she deceiving the victim corporation as if he/she had entered into a medical device supply contract in the G dental office around May 30, 2016, and he/she bears the purchase price of the medical device equivalent to KRW 200 million from the O dental office and takes the purchase price of the medical device from G dental office every month for about 36 months.