A A shall be punished by a fine of KRW 5 million, and Defendant B shall be punished by a fine of KRW 3 million.

The above fines are imposed by the Defendants.

1. Defendant A is a duty-free taxpayer who fails to pay the income tax of KRW 112,846,790 on December 31, 2003 (round April 30, 2004) and the transfer income tax of KRW 314,186,400 on April 30, 2012 (round March 31, 2013, the payment deadline), including additional dues, in excess of KRW 678,216,80 on total.

The Defendant: (a) deposited KRW 1,695,821,40 on the 406m2 before D; (b) KRW 25,000 on February 6, 2012, KRW 205, KRW 324,000; (c) acquired the ownership of compensation by the Supreme Court Decision 201Da68 Decided February 6, 2012 between the Defendant and E; (d) transferred KRW 40,000 to the Agricultural Cooperative account in the name of F on April 30, 2012; and (e) KRW 1,000,000 to KRW 360,000 on the same day; and (e) KRW 2,000,000 to the 360,000 won on the 205m2,000 won on the 206m2,000 won on the 360,000 won on the 25m2,015.

2. Defendant B’s act of concealing A’s property by having A use the Agricultural Cooperative Account (H), the Bank Account (I), and the New Bank Account (J), etc., under the name of the Defendant, despite being aware that A, as described in paragraph 1, intended to conceal a disposition on default, with a view to evading a disposition on default as stated in paragraph 1.