A Imprisonment with prison labor for one year and for six months, respectively.

, however, the defendant from the date of this judgment.

1. On June 20, 2013, Defendant A was sentenced to imprisonment for one year and six months with prison labor for occupational embezzlement, etc. at the Seoul Southern District Court on June 20, 2013, and the judgment became final and conclusive on August 19, 2013, Defendant A committed the following crimes with the intent to arbitrarily transfer part of the F shares, a shareholder of E Company E, operated by the Defendant, to G, who is the Defendant’s punishment.

On December 15, 2009, the Defendant: (a) prepared a share transfer and takeover contract to the effect that “F-owned E/S 34,000 shares are transferred to G using the computer document preparation function by using the name-based accounting staff in the office, E, Inc., Ltd. located in Ansan-gu, Ansan-gu; and (b) had the auditor of the said company do not know of the fact, affix the F’s seal imprint on the name side of the transferor F’s name.

Accordingly, for the purpose of exercising authority, the Defendant forged one copy of the share transfer contract in F, a private document on rights and obligations without authority.

B. On February 19, 2010, the Defendant, via the above I, prepared a securities transaction tax assessment report to the effect that the J-certified tax accountant transferred 340,000 shares of E, the F-owned tax base of which is KRW 170,000,000, to K (G’s clerical error), using the computer document preparation function, and had the reporter print it and affix his seal arbitrarily to F’s name.

Accordingly, for the purpose of exercising authority, the Defendant forged a tax base return of securities transaction tax under F, a private document concerning a certificate of fact.

C. On February 22, 2010, the Defendant exercised the right by having the above J submit a forged stock transfer contract and securities transaction tax base return to a tax official who is unaware of the circumstances, as if it were a document duly formed.

2. Defendant B shall be on February 15, 2008.