A In August of imprisonment, Defendant B, C, and D are punished by fine of KRW 10 million.

No director of a company or a person in charge of accounting affairs of a company of 2016 shall prepare and disclose false financial statements or consolidated financial statements in violation of the accounting standards prescribed by statutes.

Nevertheless, the Defendant, as the representative director of B Co., Ltd. (hereinafter “B”), took overall charge of accounting affairs on March 31, 2010, and prepared financial statements on December 31, 2009 with respect to B’s assets and liabilities KRW 24,910,923,00, and liabilities KRW 14,100,037,00 for assets and liabilities as of December 31, 2009 by means of arbitrarily offsetting the assets and liabilities. However, even though assets and liabilities are KRW 6,12,576,00 for assets and liabilities, the Defendant included the amount of KRW 18,798,347,00 for assets and liabilities in KRW 7,987,462,00 for assets and liabilities in KRW 18,798,347,00,00 for assets and financial statements at around that time.

In addition, from March 2010 to March 2016, the Defendant included the total amount of KRW 73,203,494,00 in the total amount of assets and the total amount of KRW 85,497,869,00 for seven years, as shown in the list of crimes in attached Table (5) from March 2010 to March 2016. The Defendant drafted a false financial statement by appropriating the total amount of KRW 12,265,175,00 in total and net income per month in the construction site by manipulating the official photographic ratio.

Accordingly, the defendant prepared and published false financial statements in violation of the accounting standards set by law.

"2016 Gohap 632"

1. On March 25, 2005, Defendant A was appointed as the representative director of Defendant B and has overall control over the company’s operation, management of company funds, accounting management, etc.

Meanwhile, Defendant A, under the name of his family members and branch members, includes Defendant C Co., Ltd. (hereinafter “C”), Defendant D Co., Ltd. (hereinafter “D”), F Co., Ltd. (hereinafter “F”), G Co., Ltd. (hereinafter “G”), and H Co., Ltd. (hereinafter “H”).