This article says that Lee was directly approached by former President Park for a bribe, which is not correct. The alleged bribe was money that Samsung was paid to a sports foundation to fund her friend’s daughter’s equestrian team. The funding of the equestrian team the court considered a bribe though Park never received a dime of money from Samsung:
Samsung heir Lee Jae-yong was sentenced to 2 1/2 years in prison on Monday, in a retrial of a bribery case involving former President Park Geun-hye. He was put behind bars again less than three years after he was allowed to walk free.
The Seoul High Court gave Lee, vice chairman of Samsung Electronics Co., the prison term for bribing Park and her longtime friend, Choi Soon-sil, to win government support for a smooth father-to-son transfer of managerial power at Samsung.
“He actively and readily offered bribes to Park upon her demand for them, and engaged in improper activities in soliciting, although implicitly, Park’s support in the transfer of managerial power (at Samsung),” the court said in the verdict.
Yonhap
You can read more at the link, but notice how Lee is being treated by the Korean courts compared to former Justice Minister Cho Kuk.