The punishment against the Defendants shall be set at KRW 10 million.

The Defendants did not pay the above fine.

Punishment of the crime

Defendant

A From January 2010 to January 2012, 2012, the victim H Kim Jong-gu Co., Ltd. located in Kim Jong-si G was in charge of the education, management, support, purchase of materials, and payment of funds to vertical non-affiliated land farmers ( farmers who receive H). Defendant B, as the representative director of the J (hereinafter “J”) located in Gwangju Seo-gu, was supplied with animal drugs, such as Ha, Sbus G, Sbus, and antibiotics, as feed additives, to H and agricultural breeding business offices, etc. The Defendants were to be supplied with the Defendant’s embezzlement in relation to the support project implemented at Haju Co., Ltd., Ltd. on May 2010 by the Defendant, the Defendant: (a) to be supplied with the Defendant’s funds from J in the future; and (b) to be supplied with the Defendant’s funds by embezzlement or distribution of the funds to Sbus in the absence of the Defendant’s funds.

1. Around May 17, 2010, Defendant A drafted a draft of “the implementation of quality reinforcement services by vertical unentrusted land farmers” with the content that “the 4,500 kilograms of SPGs are purchased from J and supplied to vertical unentrusted land farmers by purchasing SPGs in a quantity of 4,500 kilograms.” Defendant B, around May 31, 2010, did not supply the 4,500 kilograms of SJ in fact to the victims, even though the 4,500 kilograms of SPs were not supplied to the victims, Defendant A, on the basis of its tax invoice, issued a tax invoice with the content that Defendant A supplied SPs in a normal amount of 4,500 kilograms of SPs to the victims in collusion with the payment of KRW 3960,000,000,000,000 which was managed by the victims in order to make payment to the victims in the name of the J account.