A Imprisonment with prison labor of two years and six months, and Defendant B shall be punished by imprisonment with prison labor of one year.

1. Around June 13, 2007, Defendant A borrowed KRW 3.7 billion from the Il Savings Bank in the name of three corporations, including H, and acquired 3,020,415 shares (8.73%) from the third party’s capital increase with capital increase issued by H and held office as the representative director on August 9, 2007 and held office until March 27, 2008. < Amended by Presidential Decree No. 20190, Jul. 20, 2007; Presidential Decree No. 20347, Mar. 27, 2008>

Defendant

B served as the vice president from June 2007 to August 9, 2007 to January 31, 2008, and worked as the auditor from January 31, 2008 to March 27, 2008.

2. Details of the crime;

A. On July 26, 2007, the Defendants accepted I with the loan as above, but the issue was whether I’s operating funds were insufficient due to embezzlement of former management, failure of existing business, etc., and whether I maintained its listing was maintained or not. On July 26, 2007, the Defendants decided to issue 6,170,586 shares (16,99,964,430 won) to 23 third parties, including the above H, under the pretext of acquiring K’s own stocks and L stocks and entering into a new business and strengthening existing business, and announced the third party’s allocation of capital increase (2,755 won as of July 26, 2007, which was the date of announcement of the third party’s allocation of capital increase, 300 won as of July 26, 2007, 207, 300 won as of July 26, 2007, 207, 307.

B. Defendant A, during the process of participation in K’s capital increase with capital increase, was at the time of the K representative director M and I’s treasury shares on August 6, 2007.