Defendants shall be punished by imprisonment for four months.

However, from the date of the conclusion of the judgment, the defendants are above for one year.

Punishment of the crime

From August 27, 2003 to December 29, 2010, H, a foundation, while running a charnel business, has a debt of KRW 42.79,9750,000 from the Busan Savings Bank, Busan Savings Bank, the Busan Savings Bank, and the Central Savings Bank. However, on August 15, 2004, due to low sales records such as sales in lots for about four years and three months after the completion of a charnel house, the total amount of KRW 27,936 and KRW 411,00,000,000 from the total amount of 27,936,000,000 from the total amount of 27,936, and the total amount of 411,000,000,000 from the total amount of losses, making it impossible to repay the principal and interest of the loans to the Busan Savings Bank.

In addition, around February 17, 201, the Busan Savings Bank, a creditor of H, was in the situation where around February 17, 201, the Busan Savings Bank, a creditor of other creditors, and the Central Savings Bank, a creditor of the Foundation, was subject to the suspension of business by the Financial Services Commission on February 19, 2011, and the 3 savings banks, which managed H and charnel businesses, were subjected to the suspension of business by the Financial Services Commission.

Around March 7, 2011, Defendant B, the representative director of H, who is the foundation foundation, conducted the board of directors at the meeting room of the above foundation foundation corporation located in the Jeonnam-gun J of Yongnam-gun, and proposed to establish a deposit account with a separate organization with a unique number assigned to K as a separate organization and to deposit and withdraw from the account in this account because it is likely to cause serious damage to the management, etc. of the foundation foundation due to the seizure of deposits in the name of the foundation foundation in the future as a result of the suspension of business operation of the Busan-gun Savings Bank. Defendant C resolved the above proposal through the consent of Defendant D, the director, and Defendant A, the director. The contents of the resolution of the board of directors

According to the above resolution of the board of directors, the Defendants were from the office of net tax administration around March 8, 201.