A. The Defendant, as an actual manager of C Co., Ltd. (hereinafter “C”) mainly engaged in the sale and purchase of non-performing loans and investment business of financial institutions, was in charge of the sale and purchase of non-performing loans and investment-related funds, the management of employees, and the conclusion and approval of the bond acquisition agreement with investors.

B. After establishing the Defendant: (a) from November 2013, 2013, the Defendant solicited investors prior to and after the successful bid of non-performing loans for the purchase and sale of non-performing loans by financial institutions such as D Bank and E Bank; and (b) received money from the investors prior to and after the successful bid of non-performing loans to acquire bonds and the assignees for the purpose of the purchase and sale of non-performing loans; and (c) used the money for the purchase and sale of the bonds for the individual non-performing loans or non-performing loans (POL); (d) the financial institution’s purchase and sale of the bonds; and (e) the financial institution’s advance-invested non-performing loans, as well as for the purchase and sale of the bonds; and (e) the financial institution’s sales and purchase of non-performing loans or the purchase and sale of the bonds; and (e) used the money for the settlement of profits to the investors prior to the purchase and sale of the bonds or the assignees; and (e) eventually, it continued to operate C in so-called “influenc.”

In addition, C, around March 30, 2014, borrowed any balance from the lending bank after receiving a successful bid of the FF Bank's non-performing loans amounting to approximately KRW 70.7 billion, and around May 19, 2014, after establishing G Limited Company at the request of the lending bank and allowing the lending bank to succeed to the purchaser's status of bonds, and then issuing priority bonds and priority bonds equivalent to KRW 60.7 billion to the lending bank and only the subordinated bonds are issued for the funds invested by C. Thus, the above priority and priority-backed bonds owned by the lending bank.