1. Defendant A shall be punished by imprisonment for three years.

However, the above sentence shall be executed for a period of four years from the date this judgment became final.

Punishment of the crime

1. Defendant C (hereinafter “C”) is a corporation established for the purpose of manufacturing and selling medicines. Defendant A was the representative director of C from January 2, 2007 to January 4, 2009, and Defendant B is the person who is the head of C’s Management Support Headquarters from January 5, 2005 to January 5, 2005.

2. Although Defendant A’s manufacturer, importer, and wholesaler of medicines in violation of the Pharmaceutical Affairs Act cannot provide the founders of medical institutions, pharmacies, etc. with economic benefits, such as prize items, gift certificates, labor supplies, etc. for the purpose of promoting the sale of medicines, the Defendant, in collusion with B, instructed medical institutions, etc. in Daegu Branch G, employees H, etc. belonging to Daegu Branch H, etc., to transfer cash to an individual account at a branch office, and to deliver cash directly to sick members and pharmacies, or to deliver the cash to pharmacists, using a corporate public card issued at the Daegu Branch, to purchase a bearer pre-paid card, liquor ticket, department store gift certificate, large discount store, etc., and to provide them with various economic benefits.

According to the above instructions, H from January 207 to December 2008, 2008, from the third floor J of the 1st floor in the 1st floor in the Daegu-gu Office, Daegu-gu Office employees provided the above K with the economic benefits of the nominal rebates amounting to KRW 6,150,000 over 24 times by providing each pharmacist with each of the 1st floor L pharmacy of the above 1st floor of the building, each of the 1st floor of the 1st floor of the building, each of which is provided with a gift certificate, an oil ticket, etc., each of which is equivalent to KRW 6,150,000, and the said M with 24 times.

3. Defendant A and Defendant B’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (taxes) knew that the scope exceeding the entertainment expense limit cannot be recognized as losses for tax accounting purposes, while offering rebates as prohibited under the Act and subordinate statutes to traders, pharmacies, etc. for the purpose of increasing the sales of self-processed drugs.