1. Defendant A shall be punished by imprisonment with prison labor for six years and by imprisonment with prison labor for four years;

2. The following shall be acquitted. A. Defendant A.

Punishment of the crime

Ⅰ. All Facts

A. A corporation and a medical corporation under a business contract, N (hereinafter “N”) are foundations established for the purpose of establishing and operating medical institutions.

O Co., Ltd. (hereinafter referred to as the “O”) is a company established around March 7, 2002 for the purpose of location in Mag-si P and building construction business, etc.

Q Co., Ltd. (hereinafter “ Q”) and R Co., Ltd. (hereinafter “R”) are located in the same address as O, and are the O’s subsidiaries.

R had been entrusted with the implementation of the “T” apartment (hereinafter “T”) constructed on the land located in Seongbuk-gu, Sungnam-si, Sungnam-si, and was a contractor of U.S. Co., Ltd. (hereinafter “U”), and R entered into a trust agreement with V Co., Ltd. (hereinafter “V”).

Q entered into a contract for construction with Y Co., Ltd. (hereinafter “Y”), around May 25, 2012, as an implementer of a project (hereinafter “X”) on the ground outside W and seven parcels of land in Sungnam-si, Sungnam-si, with a view to entering into a construction contract on the said construction project; on June 5, 2012, the truster entered into a contract on the construction project with Q, Z, Z, Z, Z, Y, and Y, with the truster; Y; Y, the first priority beneficiary; Y, with the first priority beneficiary as AA Limited Company, and the second priority beneficiary as AB Federation; from that time, Y commenced the said officetel construction project and completed the construction project on October 1, 2014.

AC Co., Ltd. (hereinafter referred to as “AC”) entered into a management-type land trust agreement with AD Co., Ltd. (hereinafter referred to as “AD”) on January 13, 2015 with respect to the project for the development of officetels on two parcels, other than AE, Songpa-gu Seoul Metropolitan Government (hereinafter referred to as “AF”).

B. Defendant A actually operated the company from around 2002 to July 26, 2016 as the major shareholder of O, Q and R. Defendant A was the representative director of O, Q and R from February 23, 2015 to February 23, 2015.

On the other hand.