[Defendant B] The defendant is punished by imprisonment with prison labor for eight months.

However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

[Status and details of the crime of the Defendants] Defendant B is a person who served as a representative director of the company A and actually operated the company from the date of establishment of the company A (the location of the headquarters after August 2014: hereinafter referred to as “A” or “company”) for the purpose of manufacturing, selling, etc. of ready-mixed products to March 12, 1976 to March 9, 2018, and D is a person in charge of accounting affairs of the company as well as the head of the department as the representative director and was engaged in the preparation and disclosure of the financial statements of the company in accordance with the direction of Defendant B, who is the representative director.

Defendant

B was instructed to the effect that, whenever the financial statements on the settlement of accounts are reported by D who is a person in charge of the accounting affairs at the beginning of each year, B is to be used as data for lending company operating funds and postponement of repayment of previous loans, etc., “to prepare financial statements so that the net profit of the company per books can be maintained in black state.”

[Criminal facts]

1. No person involved in the operation of a stock company, such as defendant B director, or any other person in charge of accounting affairs of the company may prepare and publicly announce any false financial statements or consolidated financial statements in violation of accounting standards;

Nevertheless, the Defendant, in collusion with D on February 2, 201, instructed D to keep annual sales in the financial statements for the business year 2010 of A in black in collusion with D, and D to keep in blackly the cost of processing and corresponding processing sales in the internal accounting program, and D to include at will the reduction of depreciation cost for tangible assets, such as ready-mixed Transport Vehicles, without reflecting the cost of depreciation or arbitrarily inputting raw material value in the F Bank Changdong branch.