[Attachment] Around November 2010, the Defendant and his type B leased the D site in Seongbuk-gu, Sungnam-si from C and six other (hereinafter “C, etc.”) on the condition of 300 million won for lease deposit, monthly rent 28 million won, and five years for lease term. The Defendant and his type B leased the said site on the said site under the conditions as follows: (a) completed registration of preservation of ownership in the name of the Defendant; (b) completed registration of ownership in the name of the Defendant on the said site; and (c) tried to transfer the business right from September 201 to the name “EM” on the grounds of poor business performance.

Around March 2012, the Defendant and B heard the horses that the owners of the building site and the building are different from each other, and cannot receive KRW 1.355 billion in the sales right transfer proceeds. Around March 2012, the Defendant and B suggested that they lease the building site to C, a site owner, etc. for free transfer, along with the building site.

However, as C et al. refused the proposal on the grounds of gift tax burden, the Defendant and B sold the above Emart building between C et al. and C et al. in order to reduce the amount of tax payable to C et al. on March 2012, as if they sold the above Emart building to C et al. who is the site owner to 300 million won, the sales contract was prepared, but 300 million won was as if C et al. deposited into the account in the name of the Defendant and paid it normally, but it was decided to recover it again, and the Defendant gave it to C through passbook and seal B in his name.

After that, on April 4, 2012, the Defendant and B entered into a sales contract with C et al. to sell “Em” buildings to 300 million won at the office located in Mapo-gu Seoul Mapo-gu Seoul, and C et al. deposited 300 million won into the account in the name of the Defendant on the same day.

After that, C, etc., using the passbook and seal in the name of the Defendant, which was the above, re-written account from April 5, 2012.