If the defendant does not pay the above fine, KRW 100,000.

No one, other than an attorney-at-law, shall handle or promise to receive money, valuables, entertainment or other benefits, in dealing with appraisal, representation, arbitration, reconciliation, solicitation, legal consultation or preparation of legal documents, etc. with respect to a litigation case or other legal cases, etc.

1. Around March 15, 2016, the Defendant, who was not an attorney-at-law, submitted a written reply related to the above lawsuit to the Supreme Court on March 15, 2016, and submitted it to the same court on or around September 12, 2016, and prepared and submitted a written statement of appeal to the same court on or around October 25, 2016, and prepared and submitted it to the appellate court on or around October 25, 2016, and prepared and submitted a written statement of appeal to the same court on or before the final appeal, and on the same day, prepared and submitted it to the Supreme Court on or around February 16, 2016, and submitted it to the Supreme Court on or around February 16, 2016. < Amended by Act No. 14506, Oct. 25, 2016>

Accordingly, the defendant, not a lawyer, received money and valuables, and prepared a legal document concerning a litigation case.

2. On March 30, 2018, the Defendant was not an attorney-at-law and submitted to the Tax Tribunal a written reason for a claim related to a tax appeal for which C contests a disposition imposing value-added tax on or before March 30, 2018, and upon which C requested a tax appeal was dismissed, the Defendant agreed to prepare a written complaint for administrative litigation disputing the disposition imposing value-added tax on or between C and C, and was transferred one million won under the name of the Defendant.

As a result, the defendant is not a lawyer, and receives money and valuables, and litigation cases.