However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

The defendant is a person in charge of accounting affairs of the company from January 2009 to July 2014, 201, who works as the representative of the accounting information team of B Co., Ltd. (formerly changed: C Co.) and as the director of division.

The defendant was instructed by the head of the accounting information team of the above company to set up and disclose the false financial statements by inserting the false financial statements in the accounting information system (hereinafter referred to as the "EPR system") after receiving instructions from the company's accounting information team D to set off and reduce the costs for the company's profits, and then entering the false financial statements in the accounting information system (hereinafter referred to as "EPR system").

1. Joint crimes committed with the defendant and D;

A. On January 3, 2011, the Defendant, in collusion with D, prepared the 41st financial statements for the audit of the settlement of accounts of the company in Seongdong-gu Seoul E-5, through the ERP system at the office of the said company, around January 3, 2011, the Defendant prepared false financial statements by stating as if he/she had raw materials and re-processed goods not owned by the said company an amount equivalent to KRW 9.845 billion, and inserting the amount equivalent to KRW 9.845 billion on March 31, 2011, through the electronic publication system of the Financial Supervisory Service.

B. In collusion with D, the Defendant, around January 3, 2012, prepared the 42 financial statements for the audit of the settlement of accounts in 2011 at the office of the above B Co., Ltd., the foregoing company: (a) stated the amount equivalent to KRW 16.32 billion in inventory assets, stating as if it had raw materials, re-processed goods, semi-finished goods, and stored goods that the said company did not own, as if it had an amount equivalent to KRW 16.32 billion in inventory assets; and (b) prepared false financial statements by appropriating the amount equivalent to KRW 2.3 billion in unpaid expenses in excess of KRW 2.3 billion in inventory assets; and (c) prepared false financial statements through the electronic disclosure system of the Financial Supervisory Service on March 30, 2012.

(c)

The Defendant conspired with D, and around January 3, 2013, at the office of the B Co., Ltd. located in the 24th floor of the F building in Jung-gu Seoul, Jung-gu, Seoul, for the settlement of accounts in the year 2012.