A A shall be punished by a fine of KRW 7 million, KRW 10 million, and KRW 5 million, respectively.

1. Defendant A

A. On March 16, 2011, the Defendant violated the Commercial Act: (a) received a loan of KRW 400 million from the I operating “H” of a lending company located in Seocho-gu Seoul Metropolitan Government, to J, and (b) received a certificate of deposit of shares payment to the national bank account in the name of J, and (c) issued a certificate of deposit of shares payment; (d) issued the certificate of deposit of shares payment to the bearer; (e) issued the certificate of deposit of the said shares to the bearer; and (e) made the said certificate of deposit payment to register the incorporation of the corporation; and (e) withdrawn the said funds in full on March 17, 201

Accordingly, the defendant pretended the payment of share capital.

B. On March 17, 2011, the Defendant entered the term “total number of issued stocks, 800 shares, 80,000 shares of ordinary shares,” and “total amount of capital” into the “total amount of 400,000,000 won” in the commercial registration computer system, which is a public electronic record, by allowing a registry official to submit documents necessary for the registration of incorporation of a juristic person, such as the said certificate of deposit of shares, to a registry official, who is unaware of his name, in the registry office of the Seoul Central District Court.

Accordingly, the Defendant filed a false report to the public official and entered false facts in the commercial registration computer system, which is a public electronic record, and had the public official keep the same in the city.

2. Defendant B

A. On April 21, 2011, the Defendant violated the Commercial Act: (a) received a loan of KRW 500 million from an I operating “H” of a lending company located in Seocho-gu Seoul Metropolitan Government, to K, and (b) received a deposit of KRW 500 million into the national bank account in the name of K Co., Ltd.; and (c) received a certificate of deposit of shares payment; and (d) withdrawn the said funds in full and repaid to I on April 22, 201.

Accordingly, the defendant pretended the payment of share capital.

(b).