1. Defendant B’s imprisonment with prison labor for a year and six months, Defendant BL for a year, Defendant BR for a fine of KRW 3,000,000, and Defendant.

Punishment of the crime

I. Defendant B, from December 26, 2006 to January 2, 2012, 2012, was registered as the representative director of S Co., Ltd. (BT as of April 9, 2012; hereinafter “BT”), and Defendant B is a certified judicial scrivener.

The Defendants offered to Defendant B to lend the money to Defendant B to pay the subscription price for new shares with the subscription price for new shares, and offered to Defendant B to make the subscription price for new shares after the completion of the subscription procedure for new shares with the subscription price for new shares, in a way that they would withdraw the total amount of the subscription price and pay it to Defendant BR.

1. A crime related to capital increase with consideration made on October 24, 2007;

A. On October 23, 2007 in violation of the Commercial Act, at the Dong branch of the National Bank of Korea, which is located in the Kuyang-dong, Busan Metropolitan Government on the following day: (a) Defendant BR lent money to Defendant B for the purpose of pretending the payment of shares; (b) as if it was the normal payment of shares, Defendant BR would make payment of KRW 500 million to the share capital of the above bank; and (c) issued a certificate of deposit of shares from the above bank on October 24, 2007, and applied for registration to change the company’s total capital from KRW 6 billion to KRW 6.5 billion at the Changwon-gu Office of the Changwon District Court's Kuyang-si, the Changwon-si, which is located in Seoyang-si, Seoul Metropolitan Government on October 24, 20

B. On October 24, 2007, at the office of machinery such as false entry in public electronic records, etc. and false entry, etc., the above Changwon District Court was closed support office, etc., and at the above office of Changwon District Court, the public official who was unaware of such fact would make a disguised payment of the stock price to the above corporation, and submit related documents necessary for the registration of capital increase, such as a certificate of payment of stock price to the effect that the total amount of 1,00,000 stock price per share was received for 500 stock price per share, and the above public official would have the above public official issued stocks and total capital of the above corporation on the same public electronic record as the commercial register