1. Defendant A’s imprisonment with prison labor for a period of five years and a fine of twenty-one thousand,00,000,000 won, and Defendant B’s imprisonment for a period of one year.

2. The defendant.

Punishment of the crime

Defendant

A, at the same time as the largest shareholder of N, was N's representative director from February 18, 2009 to September 30, 201. On June 28, 2012, Seoul High Court sentenced the suspension of execution of three years and six months to imprisonment due to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in Seoul High Court on June 28, 2012, and the judgment was finalized on November 29, 2012.

Defendant

B served as the head of the P's management planning division, who is the founder of the school foundationO (hereinafter referred to as the "O").

1. Facts of background;

A. The Q Group’s growth process and governance governance structure came into existence in the vicinity of the ancient city, and the network S (hereinafter the deceased’s indication is omitted) as a business group in which Defendant A’s license (hereinafter the “stock company’s name is omitted) has grown while expanding its business to the film industry, the construction industry, etc. in addition to the landscaping business. As a business group in which Defendant A’s license (hereinafter the Deceased’s indication is omitted), the name of the “stock company” is composed of ( State), (State), (State), (State), (State), (State), M, and V (State).

Defendant

A owns 70% of T's shares, 36% of L's shares, and 27% of N's shares, and the above companies have held shares in order, and Defendant A was holding the entire Q Group through circular investment structure.

B. In preparation of inheritance tax in relation to the death of S, S had been made up of Defendant A, an outcoming her mother, and four other married children. However, it was thought that Defendant A, who is an ordinary son, inherited most of his family business and most of his property to Defendant A. As such, Defendant A managed the property of Q Group as the vice-chairperson of Q Group, and his father S was not aware of the total property size of his father S.

Defendant

A has increased inheritance tax on inherited property in excess of KRW 100 billion upon the death of A, and around March 2003, A requested S MIX accountants to prepare a "Research Report on Method of Reduction of Inheritance Tax by SI Chairperson" in KRW 40 million.

C. The N has increased the management difficulties of Q Group, while N has already assumed the liabilities in 2009.