A Imprisonment with prison labor for three years and for two years, respectively.

However, from the date this judgment became final and conclusive, Defendant.

Ⅰ. The Defendant A is a person operating the Company G (hereinafter “G”), H (hereinafter “H”), and Iriart Co., Ltd. (hereinafter “I”), and Defendant B is a representative director of I.

J under the name of K Co., Ltd. (hereinafter referred to as the “K”), conducted a ski ground fishing boat (hereinafter referred to as the “instant fishing boat”) in Gangwon-gun L.

However, K started with the composition procedure on February 17, 1998 due to the foreign exchange crisis and went bankrupt on May 20, 2003, and K's assets were acquired as M special purpose company(hereinafter "M").

J established G in order to recover the instant resort, and acquired the said K’s assets from M through two sales contracts on January 4, 2002 and December 8, 2006, but due to the difficulties in securing additional capital, the K would take into account the sale of the business.

The Defendants determined that the investment value of the above G is high, and on July 5, 2007, from G shareholders of G (J representing N,O, and P as shareholders of G) on the H name, the Defendants stated the conditions of deducting the difference between the financial statements and the results of the actual inspection when the difference is confirmed with respect to the balance of KRW 2.5 billion in the agreement to acquire the shares of G in the name of KRW 1.4.3 billion and the real estate owned by G in the name of H in the agreement to acquire the shares of KRW 1.5 billion and the real estate owned by G in the name of H.

In addition, on August 10, 2007, the Defendants represented the shareholders of G in the name of H and I, and the Defendants agreed to transfer the ownership of G in the instant resort to I, (i) the settlement of overdue wage, (ii) the repayment of KRW 5.7 billion to Q Q Co., Ltd. (hereinafter “ Q Q”), (iii) the transfer of the ownership of the three apartment bonds owned by RR C in 107 Da 803 and G, (iv) the short-term loan of KRW 1192 billion to the J, and (v) the payment of KRW 2.5 billion to J, Q entered into an agreement with Qu to transfer its management right to the I.

Defendants are shares of G on July 5, 2007 and shares of G.