All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) misunderstanding of facts or misunderstanding of legal principles is Defendant D (hereinafter “D”) that the Defendant operated as a representative director.

Around the end of 2012, the defendant had sufficient financial capability to pay the original cost to the trading company. However, since around July 2013, the defendant was unable to concentrate on the management of the company due to symptoms of internal and external booms caused by brain scambling, etc., the recovery of attempted payment is not smooth, and the original revenue order in a foreign country has been reduced, not only the original importer was unable to receive the original export price from time to time, but also it was impossible to pay the original price, etc. to the trading company upon the wind that the situation of Gap's own financial increase because the original importer was unable to receive the original export price from time. Since the supply of the original price to the trading company, the order processing of the original price, etc. to the victims, the defendant did not directly pay the victims' representative, etc., or after telephone conversations with the representatives, etc., the defendant did not have started to supply the original price to the victims, and the defendant did not have any criminal intent from the previous HD supply company and the supply company.