A In six months of imprisonment, Defendant AT is punished by a fine of KRW 3,00,00,00, Defendant BI is punished by a fine of KRW 2,00,00, and Defendant B.

(1) On May 1, 1989, K Co., Ltd. (State) was established as KL for the purpose of developing and selling computer software and listed on the KOSDAQ on January 8, 2002. On May 4, 2004, the mission of November 21, 2004 was changed to KM. On November 14, 2005, N Co., Ltd (State 100% of N Co., Ltd.) transferred to K Co., Ltd. (State ) M Co., Ltd. (State ) M Co., Ltd. and (State Do Co., Ltd.) M Co., Ltd. (State Do Co., Ltd.) and (State Do Co., Ltd.) was the largest shareholder of K Co., Ltd. (State Do Co., Ltd.) and the mission of March 28, 2006 was changed to K Co., Ltd., Ltd. (State 937% of its shareholding ratio).

(State)N was established on January 24, 1998 by Defendant A for the purpose of manufacturing and selling automobile exhaust gas reduction devices, etc. on July 21, 2005, as the largest shareholder, Defendant A owned 30% of shares and listed on the KOSDAQ in the share swap form as above through a resolution of the General Meeting of Shareholders.

Defendant

A shall serve as the representative director of K from October 2005 to March 31, 201; from March 28, 2001 to July 13, 201, a person who served as the representative director of N from March 28, 2001 to July 13, 201; Defendant AT shall be a person who, around January 1998, entered as the director of N from January 28, 200 to the retirement of the head of N from April 201; Defendant BI shall be a person who, having served as the director of N from August 200 to March 208; and Defendant AV shall be a person who has served as the researcher of N and State from around August 2005 to March 208.

【Manager of a company's facts of crime” or any other person in charge of accounting affairs of the company shall not present false data to an auditor or a certified public accountant belonging thereto, or shall not interfere with the normal external audit conducted by an auditor by fraud or other improper means.

Nevertheless, the Defendants on 207.