All appeals by the Defendants and the Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. According to the special sales regulations of the victim'sO (hereinafter "victim's company") of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) against Defendant A (hereinafter "the victim's company"), the defendant's misunderstanding of the facts is stipulated as follows: "If a general company engages in credit transactions with a general company, it may proceed under an agreement with the fund team after purchasing a security and a surety insurance."

According to the above provision, there is no authority to deal with the grain transaction to Defendant B as a pre-sale.

Nevertheless, the judgment of the court below that acquitted the facts charged is erroneous.

B) The Defendants did not state a clear agreement on the date of repayment or interest of the money received as the loan at the time of the investigation on the part of the Defendants A, the crime of partial misappropriation of the Defendants B, the crime of aiding and abetting partial Misappropriation of the Defendants C, and the crime of aiding and abetting partial Misappropriation of the Defendants D with respect to the payment of the money received as the loan at the time of the investigation.

Only while the trial is in progress, a copy of each loan certificate against Defendant B was submitted, and there is also a paper written, and the signature of Defendant B is also doubtful.

Defendant

Since A received approximately KRW 10.8 billion grain on credit, Defendant B received a donation in return for an illegal solicitation rather than borrowing KRW 1,099,074,743 of the total amount paid by Defendant A from Defendant A.

Nevertheless, Defendant A provided Defendant B with only property profits equivalent to financial gains on the said money in return for an illegal solicitation.

The judgment of the court below that found the facts charged and acquitted of the facts charged is erroneous.

C) The Defendants on the part of the crime of partial misappropriation against Defendant A, the crime of partial misappropriation by Defendant C, and the crime of aiding and abetting partial Misappropriation against Defendant D with respect to Defendant C, are the date of repayment or interest received from the funds at the time of the investigation.