However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

On August 31, 2010, the Defendant was sentenced to six months of imprisonment and one year of suspended execution as a violation of the Punishment of Tax Evaders Act at the Seoul Eastern District Court on August 31, 201, and the said judgment became final and conclusive on November 24, 2010.

On November 2010, the Defendant made a law firm D's attorney-at-law, who is aware of the fact, prepare a false complaint against C using a computer for the purpose of having C receive criminal punishment at an infinite location as of November 201.

The complaint statement "C is a person who has been working as a general manager for the remodeling and extension of the F-Type Building Building Co., Ltd. which the defendant received by E as the actual representative director, and from June 23, 2009 to October 21, 2009, he received and retained a promissory note in an amount equivalent to KRW 2,480,000,000 from the LAF for the payment of the construction cost in twenty-two times from June 23, 2009, which was issued by the LAF for the payment of the construction cost, and he arbitrarily embezzled the promissory note in an amount of KRW 870,000,00,000, which was paid by EAF for commercial use, and without any authority to do so, he/she has forged 22 copies of the promissory note with the name "E and representative director G, without knowledge of the fact that he/she had no authority to prepare the power of delegation and seal reduction, and thus, he/she did not know the above forgery or forgery to his/her employee."

Nevertheless, around November 16, 2010, the Defendant submitted the above false statement to the public official in charge who is unable to know the name of the complaint to the public official in charge for the purpose of having C receive criminal punishment at the Incheon local public service office's office located in 49-ro, Nam-gu, Incheon, Nam-gu, Incheon, for the purpose of having C receive criminal punishment.