A. On October 19, 201, the Defendant filed an order to pay KRW 120,000 against C representative Director D, a corporation, around November 22, 201, and the payment order was finalized around November 22, 201 of the same year (Seoul District Court Decision 201j. 14324), and around July 9, 2012, the Defendant converted the Defendant’s claims against the said D into investment funds, thereby establishing E, establishing, and having the Defendant and the said D own shares of 50%, and practically extinguished the claims based on the said payment order.

Nevertheless, when it is anticipated that it would be difficult to recover claims through the operation of the above company due to the poor operation of the above E, the defendant would hold the original copy of the above payment order, and the defendant would not know that the claims entitled to the payment order were still existing, and filed an application for the seizure and assignment order of claims from the Incheon District Court around August 19, 2013 without knowing that the title had been extinguished by the application for the seizure and assignment order of claims, etc., around August 19, 2013, the defendant issued a seizure and assignment order of claims as 141,646,161 (Seoul District Court 2013, 24618, 2413, and 24618), and the collection and assignment order of claims as 134,431,499 (the amount of claims against the defendant as the defendant, the debtor as C, and the third party as the Incheon Livestock Industry Cooperatives, and the amount of claims acquired from the Incheon District Court 201325.

B. Around July 8, 2012, the Defendant established a company “A” with the foregoing D and held 50% shares of each of the 50% shares, and the Defendant prepared an agreement on the establishment and operation of a corporation with respect to the extinguishment of the claim for investment funds against the Defendant Company C, despite the fact that it is difficult to recover the investment funds through the operation of the above E, the Defendant is expected to be subject to criminal punishment.