A Imprisonment with prison labor of April and fine of 500,000 won, Defendant B and C respectively, and fine of 50,000 won.

Defendant

B On November 13, 2009, the Incheon District Court sentenced one year of imprisonment for a crime of fraud at the Incheon District Court, which became final and conclusive on November 17, 2009.

1. Defendant A

A. Although credit card merchants violating the Specialized Credit Financial Business Act are prohibited from lending the name of credit card merchants to others, the Defendant registered B at the coffee shop that he knew of the trade name near the territory of the south-gu Incheon Metropolitan City, as the representative of the L/C retail store operator and registered F as the representative of the L/C retail store operator at the request of B, and thereafter lent the credit card merchant name to B and C until June 30, 2009.

B. A person violating the Punishment of Tax Evaders Act does not allow any other person to use his/her name to use his/her name, but the Defendant, from February 28, 2009 to June 30, 2009, permitted B and C to use his/her name name as F in the name of H building in Seoul Special Metropolitan City, Nowon-gu from February 28, 2009 to June 30, 209.

2. Defendant B, C

A. A person who is not a credit card merchant in violation of the Specialized Credit Financial Business Act may not make a credit card transaction in the name of the credit card merchant, but the Defendants may not do so from March 2009.

6. Until October 30, in order to borrow credit card merchants established in the above F name and engage in a transaction by the credit card merchant opened by the above F in the name of F, with intent to conduct a transaction by the above F, Defendant B, while selling clothes, handled by telephone counseling on the complaints of residents following the payment of cards at the store by customers. Defendant C, while going through the whole country, had the whole country and settle the card transaction amounting to KRW 1,765,105,000 in the name of the credit card merchant, thereby having the Defendants conduct a transaction by credit card in the name of credit card merchant even though they were not in collusions with credit card merchants.

(b) Taxes in violation of the Punishment of Tax Evaders Act;