The defendant, from January 2008 to June 2008 of the same year, used approximately KRW 400 million for the fund for the establishment and operation of F in which the defendant personally operated from January 2008, and paid KRW 400-5,000 per month for the credit card settlement of the defendant and his family members employed individually from E's operating expenses, due to the management of the defendant's personal credit card loans, the defendant's whole credit card loans, the defendant's loans, the defendant's loans to his father G, etc., it was unable to pay the above E's monthly salary from May 6, 2008 to the above E's employees at the time of the above E's monthly salary, and did not receive the expenses for school expenses for the children of the victims at least during each semester or at least during the school year from January 2008 (from January 1, 2008 to June 6, 2008).

Nevertheless, around May 20, 2008, the Defendant entered into a "management-type study program" agreement with the victim I through H, who is an employee at the Gangnam-gu Seoul E Office, with the victim I, and the victim I entered into a "management-type study program" agreement with his/her father.

5. If 31,525 U.S. dollars 50% of the amount of the study program in Korea on September 25, 2008 and 32,025 U.S. dollars 63,550 of the amount of the total study program in Korea after obtaining a written admission permit, the J is able to enter the U.S. “K” from September 2008 to June 2009 and to live in the dormitory prepared in E during the study period from August 20, 208.

5. 25. Costs of study programs to be paid: One-year school expenses.