1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The grounds for the judgment of the court of first instance shall be cited pursuant to the main sentence of Article 420 of the Civil Procedure Act citing the judgment of the court of first instance

However, part of the following shall be cut:

Defendant B’s “Defendant B” in the judgment of the first instance is “Co-Defendant B of the first instance trial,” “Defendant A Co-Defendant A” is “Co-Defendant A corporation of the first instance trial,” and “Defendant Company” is respectively incorporated into “Co-Defendant Company of the first instance trial.”

Defendant D in the table below section 4 of the first instance judgment 11:

(a) (A) each of the “208,100,000” in the total column for loan implementation and (B) the total column for loan transfer shall be used as “258,100,000”;

(B) Of the date and time of the transfer of the loan, “ May 19, 2014” shall be applied to “ May 9, 2014.”

The 5th to 15th of the judgment of the court of first instance shall be followed as follows.

The court of the first instance found the Defendants guilty of the above facts constituting the crime on September 22, 2016 and sentenced the Defendants to two years of imprisonment and two years of suspended execution to six months of imprisonment, respectively, and dismissed the appeal filed by the aforementioned B, Defendant C, and D (Supreme Court Decision 2016No2659 Decided December 22, 2016). The Defendants appealed again, but dismissed the appeal (Supreme Court Decision 2017Do1087 Decided February 28, 2017), and the said judgment became final and conclusive around that time, as follows:

According to the overall purport of the statements and arguments in the evidence Nos. 2 and 3, Defendant C continued to engage in the supply of goods with the co-defendant company from 2005 to 73 times from 2007 to 2014.

However, the following circumstances, namely, ① the total amount of 73 times during a total of eight years from around 2007 to around 2014, compared to the total amount of 191,467,344 won including value added tax, the number of transactions related to the first loan of this case is less than three, but the amount of the loan is more than 186,50,000 won.