A. Around March 201, the Defendant entered into an advisory contract with H Accounting Corporation, Inc., D (hereinafter “D”), a securities listed corporation (hereinafter “D”), which is substantially operated by F on the fifth floor of the building in Seongbuk-gu, Sungnam-si, Seoul, with the purport that “F would have discussed the possibility of refusing opinions of G Accounting Corporation’s financial statements, etc. being subject to external audit in F and D’s financial statements, etc. in the year 2010.”

However, around March 21, 2011, the Defendant was at the risk of delistinging the audit opinion on the grounds of restrictions, etc. on the scope of audit on D’s financial transactions. Around that time, the Defendant was subject to an objection from F. F. Around that time, F was transferred from F to F under the name of the Defendant for a consideration for solicitation of members of the Korea Exchange and executives and employees of the Korea Exchange, who were in charge of delisting affairs in the Korea Exchange as well as its members. He would be able to make sure that D would not be delisting through re-audit. This would be necessary to an amount of KRW 20 million with Rovi’s loan, and it would be necessary to offer them in advance and demand payment of KRW 30 million in advance. The rest of delisting is changed. The Defendant was transferred from F to F in the name of the head of the Tong in the name of the Defendant around the 23th of the same month.

Accordingly, the Defendant received money and valuables under the pretext of soliciting the affairs handled by executives and employees of the Korea Exchange, etc. who are deemed public officials.

B. In the third trial records, each part of the witness F and I’s statements and remittances (hereinafter “Evidence List”) in the said third trial records.