A shall be punished by imprisonment with prison labor for ten months, and imprisonment with prison labor for six months.

, however, from the date this judgment becomes final and conclusive.

[criminal record] Defendant A was sentenced to a suspended sentence of two years on January 7, 2016 to six months of imprisonment for fraud in support of Sungnam branch of Suwon branch of the Seoul Northern District Court, and the judgment became final and conclusive on October 19, 2017. Defendant B was sentenced to eight months of imprisonment for fraud at the Seoul Northern District Court on February 9, 2018, and the judgment became final and conclusive on May 11, 2018.

[2] Defendant B is the representative director of Gangnam-gu Seoul, a corporation located in Gangnam-gu, from May 29, 2012 to January 15, 2014, and Defendant B is the joint representative director of Defendant B and E.

1. The Defendants in violation of the Commercial Act were willing to arrange for the payment of shares by lending KRW 350 million from the bond company to the bond company with the purpose of extending the payment deadline for existing loans due to the difficulties in the management status of the company due to the decrease in sales of D, etc.

around February 4, 2013, the Defendants conspired to deposit KRW 350 million with G account (H) in the name of the company (H) at the G branch in Gangnam-gu Seoul, Gangnam-gu, Seoul around February 4, 2013, and issued a certificate of deposit of stock payment to the employees in charge of the said branch office on February 5, 2013 (hereinafter “the instant capital increase”), and subsequently withdrawn the total amount of KRW 350 million of the stock price deposited in the said G account on the same day, and pretended to pay KRW 350 million of the company D’s stock price by returning it to the above bond company.

2. On February 5, 2013, the Defendants were to submit to the registry official a document for application for capital increase, such as a certificate of deposit of shares payment, to the effect that the full amount of the stock price was deposited, even though they were paid by pretending the capital increase for consideration, such as the statement in the registration of the Seoul Central District Court at the Seocho-gu Seoul Central District Court, the Seoul Central District Court, a three-way Seoul Seocho-gu Seoul District Court, the Seoul District Court registered at the Seocho-gu Seoul District Court, the total number of D shares issued to the registry official on the electronic records commercial registration information system.