1. Defendant A, Defendant E, Defendant L, and Defendant M are punished by imprisonment for one year and six months, Defendant B, Defendant C, Defendant G, and Defendant G.

Punishment of the crime

1. Defendant A, D, and E [basic fact] / [AP] AP corporation (hereinafter “AP”) is a service provider that establishes and provides a network to deliver credit card information, cash receipts, etc. to credit card companies or the National Tax Service to deal with affairs such as inquiries, settlement approval, and settlement of prices, etc. (a service provider that collects and keeps sales slips by delivering credit card, cash receipts, etc. to the credit card companies or the National Tax Service). Defendant D was working as the head of AP corporation business division and the managing director from August 200 to September 2012, 200, and Defendant A took charge of management, etc. of franchise store business, agency management, etc. from July 2001 to October 3, 2010.

AP Co., Ltd. (hereinafter “AP”) is an agency of AP, and it is an agency that approves and manages transactions of member stores which concluded a service contract with AP and receives management fees from AP. The defendant Eul is a representative director of AP.

B served as the head of the system headquarters of AR Co., Ltd. (hereinafter referred to as “AR”) from April 1, 2006 to June 201, while exercising overall control over the duties of a computer team, a logistics team, and a franchise store accounting team. C was in charge of the introduction of a computer system, measures against e-mail, and the conclusion of a contract with a equipment maintenance company while serving as the head of the AR’s computer team team from April 1, 2006 to July 1, 201.

AP entered into a service contract on AR and credit card transactions and cash receipt transactions on December 2003.

【Criminal Facts】

A. Defendant A related to the fraud (Defendant A and E’s co-principal conduct) 1 AR re-contract subsidies is a re-contract for AR with a total of KRW 60,000,000,000,000, by adding KRW 30,000 from AP to KRW 30,000 to KRW 30,00,00 in the office of the victimized Company AS located in Mapo-gu Seoul Poman on March 207.