Defendants are not guilty.

1. The Defendants are the business operators who receive 40% of the sales price from the funeral facilities at the time of sale in the place of a funeral by providing the members (bereaved family members) of the funeral company, etc. with counseling services for the place of a funeral, such as a charnel house, and receive 40% of the sales price from the funeral facilities at the time of sale in the place of a funeral.

The Defendants, through E, the director of the D branch counseling division, around July 2009, shall be the Chairperson of G stock companies (hereinafter referred to as "stock companies") established for the purpose of arranging funeral and marriage, funeral and funeral service as the Chairperson, and funeral service as the Chairperson of G stock companies (hereinafter referred to as "head of G"), J, K, L, M, N, N, and private business places, practically control and operate nine P installment corporations, and D, which are private business places, and entrust the funeral service of F to the above nine installment corporations in their names, and entrust the funeral service of F to the above nine installment corporations in return for the receipt of funeral events and funeral service; consultation about funeral events and funeral events; guidance for funeral events; guidance for the funeral hall and funeral events; guidance for the funeral hall's accommodation and funeral service related to the funeral event; guidance for the funeral hall's accommodation and funeral service related to the funeral event; guidance for the funeral hall's accommodation and funeral service related to the funeral hall's accommodation; and guidance for the funeral hall's accommodation and funeral service related to the funeral, etc.