1. Of the judgment of the court below, the guilty part against Defendant A and B (including the acquittal part in the reason) and the part against Defendant E.

Defendant

A In this subsection, the name of the defendant is omitted to indicate only "the defendant", and the co-defendant is specified only in his/her name.

The methods of writing against the Defendants are as follows.

The majority of the amounts accounted for as loans to the company N (hereinafter referred to as the "N") in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) (hereinafter referred to as the "Special Economic Crimes Act") due to erroneous determination of the gist of the grounds for appeal or misapprehension of the legal principles or lending to N and Q is not a loan to the company N (hereinafter referred to as the "N") but a loan to the company N (hereinafter referred to as the "N"), and it is used directly for the fund execution to be paid by F Co., Ltd. (hereinafter referred to as the "F") only formally through N's account, and such act does not constitute a breach of duty against F.

Loans to Q Co., Ltd. (hereinafter “ Q”) are actually loans. However, there is sufficient security to secure that Q’s sales credit already occurred as security and loan out of the fund for the payment of goods. Since the loan was fully repaid in accordance with the collection of sales credit, the above lending act is also an act of breach of duty.

Since F and N and Q, the parent company, are considered to be the same as a single company, the defendant did not have the awareness that providing funds of the parent company to the subsidiary company would constitute a breach of trust against the parent company, the defendant does not have the intention of breach of trust against the defendant.

The provision of security for N and Q does not constitute an act of breach of duty of offering security for N and Q, while the provision of security for N and Q does not constitute an act of breach of duty by the Defendant.

F is the F's act of providing F's real estate as security for the extension of the repayment period of the loan to the 1.6 billion won of the loan debt of Q New Bank.