A. Defendant D is the representative director of Nonparty F Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”). Defendant B and C are the representative director and employee of Defendant B and C Co., Ltd. (hereinafter “G”) who intended to take over the Nonparty Co., Ltd. as the representative director and employee, and Defendant E promoted capital increase with Defendant D, etc. in the process of taking over the Nonparty Co., Ltd. as well as the third party’s capital increase.

B. Defendant D decided to borrow money as security for stocks issued with capital increase exceeding 15 billion won by the third party’s allocation method in order to raise 4 billion won out of 4.5 billion won of the acquisition price for acquiring the non-party company.

C. Defendant D, who was appointed as the representative director of the non-party company, but failed to prepare the subscription price for new shares, decided to transfer the non-party company to G that became aware of through the introduction of Defendant E. A around July 30, 2009, he received a par value of KRW 4 billion from G to the non-party H, who was the first transferor of the non-party company, paid part of the subscription price of the non-party company, and changed part of the list to the designated person from G.

G was unable to prepare the subscription price for new shares as of August 10, 2009, which was the date of the payment for the subscription for new shares, and as of August 10, 2009, the G agreed to pay interest of 14.6 billion won from Nonparty I, which was known through the introduction of Defendant E on August 10, 2009, KRW 14.6 billion, and KRW 100 million, and decided to provide the subscription price for new shares in the way of fictitious payment for the above money

E. The Defendants, as seen above, decided to pay capital increase with the capital borrowed from Nonparty I in the manner of fictitious payment, but did not notify the Plaintiff of such fact and, in order to raise the fees and registration expenses to be paid to Nonparty I, Defendant B and D at the J hotel located in Gangnam-gu Seoul on August 10, 2009 to the Plaintiff’s agent K, who had the intent to participate in capital increase.