Defendants are not guilty.

1. The summary of the facts charged is serving as the president of the E Union (hereinafter “victim”) from May 25, 2010 to May 24, 2013, who is the victim of the Daesung-gu in wartime D and the second floor (hereinafter “victim Association”). Defendant B has been engaged in overall control over the performance guarantee business for the disposal of abandoned waste of the said Union. Defendant B has been engaged in the affairs of directing and supervising the secretariat from September 10, 2012 to July 23, 2013 while serving as the director of the secretariat of the Victim Association, and has been engaged in the affairs of managing the members’ contributions, calculation and collection of deduction fees.

The victim association is a juristic person with the main purpose of guaranteeing the disposal of abandoned waste of its members. According to the articles of association and mutual aid regulations of the above association, a waste disposal business operator who joins the above association shall pay the contributions and mutual aid fees calculated in accordance with the above articles of association and mutual aid regulations to the above association. The above contribution and mutual aid fees shall be discounted in consideration of the subscription period of its members and the risk of wastes subject to performance guarantee upon the resolution or approval of the board of directors. As such, the Defendants have a duty to calculate and pay the contributions and mutual aid fees in accordance with the criteria for calculation prescribed by the above articles

Nevertheless, the Defendants conspired to act in violation of their occupational duties, and the Defendant A instructed to attract new members by making a voluntary discount on contributions and mutual aid fees for the sake of attracting 2000 members of the association by up to 2015, the contribution of KRW 10 billion, and the contribution of KRW 1.5 billion by ordering the achievement of the contribution of KRW 1.5 billion. Defendant B, upon receiving the direction of the Defendant A, did not calculate the contribution of KRW 19,320,000, and the mutual aid fees of KRW 130,000 to the postponed farming association, which is a waste disposal business entity, newly subscribed on November 1, 2012.