1. All appeals filed by Defendant A, C, and Prosecutor are dismissed.

2. The order of the lower judgment in the name of the case is “a breach of trust on duty.”

1. Summary of grounds for appeal;

A. As to Defendant A and C1’s evasion of compulsory execution against Defendant A (excluding the part on acquittal of the reasoning), the lower court determined otherwise and found Defendant A guilty on this part of the facts charged, and thus, the lower court erred by misapprehending the legal doctrine on the crime of evading compulsory execution and thereby adversely affected the conclusion of the judgment by misapprehending the legal principles on the crime of evading compulsory execution, since Defendant A used the account in its name as a means of collecting membership fees from the buyers of golf course operated by Co., Ltd. (hereinafter “E”), it cannot be deemed as an act of evading compulsory execution.

B) As to Defendant A and C’s violation of the Act on Specialized Credit Financial Business (hereinafter “G”), G Co., Ltd. (hereinafter “G”) has independent interest in external transaction parties with respect to sales of E’s credit card for securing credit against Defendant A and C, it does not constitute lending of the credit card merchant name to be punished by the Act on Special Credit Financial Business, but the lower court determined otherwise and found Defendant A and C guilty of this part of the facts charged, so the lower court erred by misapprehending the legal doctrine on lending of credit card member stores under the Act on Special Credit Financial Business, which affected the conclusion of the judgment.

C) The supply of services against Defendant A and C includes conceptualities such as granting the use of rights with respect to the violation of the Punishment of Tax Evaders Act against Defendant A and C. However, “E” golf courses by settling the price in its name or purchasing assets.