All appeals by the Defendants are dismissed.

1. Summary of the grounds for appeal by the Defendants and their defense counsel

A. Fact-finding (1) the Defendants entered into a contract with Z to acquire X (hereinafter “X”) under the name of Y located in Cheongju-si, substantial AA on January 6, 2014 between Y and Z, and commenced the management of the gas station by accepting X. However, Z did not pay to the Defendants all the credit card payment amount deposited in the above passbook while holding the X-type business passbook. Moreover, the Defendants requested the Defendants to supply oil to the credit card payment to the N, DO, DP, Q, DR, etc. under their own management, and received the amount of oil from the Defendant, and the amount of rent from a pharmacy leased in X-type was also not paid to the Defendants.

Defendant

A was practically capable of securing oil supplied by AB (hereinafter referred to as “DS”) in an amount equivalent to KRW 600 million at the time of the contract for the purchase of the gas station. However, because X still remains at the time of the contract withCC and it did not receive SS, the said commitment was not implemented.

The Defendants subsequently purchased oil equivalent to KRW 200 million, and issued a bill by attracting investment of KRW 300 million from DT (hereinafter “DU”), and concluded a contract to supply fuel from DU every month as an alternative to those that failed to be supplied with DS, and made efforts to normalize X’s business. However, the above oil supply was not completed on the wind to unilaterally close the gas station on the ground that Z did not receive the cost of receiving the gas station.

The fact that the defendants did not pay the purchase price of the gas station to the Z is due to the sale price of the gas station in the Z, the payment of the credit and the rent income, and the closure of the oil station.