When the defendant does not pay the above fine, 100,000 won.

On December 18, 2015, the Defendant was sentenced to six months of imprisonment with prison labor for occupational embezzlement, etc. at the Suwon Friwon, and the judgment became final and conclusive on February 18, 2016.

1. Around December 31, 2014, the Defendant of a private document forged: (a) around December 31, 2014, at the office of mutual influenite tax accountants located in the seat of the Gangnam-gu Busan District Tax Office located in Gangnam-gu Busan District Office; and (b) around May 3, 2012, at the time when the Defendant and the wife C dispute the validity of the contract between the acquisition of stocks that was entered into around December 7, 201 between the Defendant and the Defendant and the wife, with the intent to forge a standard return on taxation of each securities transaction tax in the name of B and C, with the purport that B and C transferred the Defendant’s stocks to the Defendant around December 7, 2011.

A. On December 31, 2014, the Defendant: (a) at the tax office located in Gangnam-gu, Gangnam-gu, Seoul, Seoul, the tax office located in Gangnam-gu, Seoul, the Defendant: (b) made an employee under his/her name enter the name in the name of the tax office B, the transferor B, the receiver B, the date of transfer; and (c) on December 7, 201, the date of transfer; (b) “titled Co., Ltd., Ltd., the name of the corporation issuing share certificates” (D; business operator registration number; (d) E; (e) the type of unlisted stocks; (e) the number of shares issued; and (e) 10,000 won “value per share”; and (1,108,640 won “tax amount to be paid” in the name of the applicant B; and (e) made a standard tax return on securities transaction tax in the name of B; and (e) made the output thereof and made a new seal on B’s name.

For the purpose of exercising, the Defendant forged a standard return on securities transaction tax in B, a private document related to rights and duties.

B. A. The Defendant: (a) at the time, at the time, at the place specified in the paragraph (a) and at the place, had an employee under his/her name, who works therein, enter the name C, the transferor C, the receiver C, the date of transfer; (b) December 7, 201; (c) the name of the corporation issuing share certificates D and the business registration number E in the standard form for taxation of securities transaction tax using a computer.