The Defendants did not pay each of the above fines.

Defendant

B was appointed as the representative director of the Dispute Resolution Co., Ltd. on May 16, 2013, and was dismissed on June 10, 2014 (e.g., dismissal on June 12, 2014), and Defendant A was the relative district of the above B and became a director of the Dispute Resolution Co., Ltd from March 6, 2014.

1. The Defendants, on June 14, 2014, did not know the name of the Yeongdeungpo-gu Tax Office, with Defendant B’s dismissal from the representative director of the Dispute Resolution D, and did not have the right to make a document using the representative director’s qualification even though he did not have the right to make a document, using the fact that he/she had the right to use the representative director’s seal and the representative director’s seal in the Dispute Resolution D Co., Ltd. to gather the qualification of the representative director of the Dispute Resolution D Co., Ltd. to prepare a document.

A. The Defendants conspired to commit the crime on June 17, 2014, at the office of the Dispute Resolution D Co., Ltd. located in Yeongdeungpo-gu Seoul, Yeongdeungpo-gu, Seoul, and 302, Defendant A, using a computer located in the office of the Dispute Resolution D Co., Ltd. on June 17, 2014, entered the following in the notice: “F: Representative Director G of the F Co., Ltd.; Representative B of the D Co., Ltd., Ltd., Ltd.; and “Notice of Prohibition of Payment: Payment of Unpaid Construction Price: etc.;” entered and printed out as “B of the D Co., Ltd.’s director’s representative B”; Defendant B signed and sealed the seal imprint of the D Co., Ltd.’s director’s seal imprint, and sent it by registered mail, thereby making it clear that he/she becomes the representative director of the Dispute Resolution Co., Ltd., Ltd. and exercising it.

B. On June 19, 2014, the Defendants committed the crime of June 19, 2014, using a computer in the said office, Defendant A’s “receiving: F.S. representative director G of F.S.,” “Transmission: Yeongdeungpo-gu Seoul Metropolitan Government H, 302 representative B of directors D: Notice of the position of dismissal and change of representative director”, and the following notification.