A. Status 1) The “DA Co., Ltd.” was changed to the company established on August 26, 1996 for the purpose of tourism development business, etc. on May 18, 2005. On October 27, 2009, the trade name was changed to the “N” (hereinafter “N” regardless of the time for convenience). 2) After the establishment of N, the Defendant changed to the “O” corporation (hereinafter “CI”) established on August 26, 1996 for the purpose of civil engineering construction business, etc., and first, the trade name was changed to the “O” corporation on March 18, 201.

The N owns 100% of the shares of the company, N (CY), Q, P, CZ, and BF. The company was established or taken over by the president of the so-called “N Group” (hereinafter referred to as “N Group”) and actually controlled the said company (hereinafter referred to as “N Group”). (3) Defendant B was appointed as the NN representative director around November 2005, and served as the representative director from June 27, 2017.

4) N is opened and operated around 2001, around 2001, in the BT group, “CR” B, which is a general cooking facility, such as condominiums, and in the DB unit, around 2005, in the DB unit, the DB unit, including condominiums, “DC” which is a general cooking facility.

B. N’s new R construction project 1) since around 2006, N promoted a new construction project of “R”, which is a composite resort facility, such as condominiums, from around D.

2) N entered into a contract for R construction work on April 2008, and N started new construction work around that time.

3) R was an open first session on December 2010, and around December 2012, 2010, R was completed a new construction project excluding hotel facilities as of June 6, 2015, including the opening of DE around December 2012.

(c)

R False sale of financial statements (the part concerning the criminal facts of violation of the Act on External Audit of Stock Companies which the court below found guilty).