1. Defendant A shall be punished by imprisonment for one year and three months, and Defendant B by imprisonment for two years and six months; and

2. The defendant B: Provided, That the defendant B.

Punishment of the crime

[Criminal Power] Defendant A was sentenced to 10 years in Seoul High Court on May 13, 2009 to imprisonment with prison labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the judgment became final and conclusive on September 10, 2009.

【Criminal Facts】

Defendant

A, from May 2005 to October 2007, has overall control over the overall management as the representative director of the Victim K Co., Ltd. (hereinafter “victim Co., Ltd”).

Defendant

B, from May 2005 to October 2007, as the director of the general fund division of the victim company, actually managed the fund.

1. Defendant A and B’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation of trust) had occupational duties to properly use the funds of the victim company and, if the funds of the victim company are lent to another corporation, to examine whether the principal and interest of the loan can be recovered according to the promise, and to take measures such as receiving a security if the possibility of recovery

Nevertheless, on April 2006, Defendant A instructed Defendant B to lend funds to Defendant B (hereinafter “M”) on the document-based company (hereinafter “M”) at the victim’s office located in the 9th floor of the Gangnam-gu Seoul Lbuilding, and accordingly Defendant B did not examine the possibility of recovery of the funds of the victim company that lent to M or take any measures to receive security from the victim company (hereinafter “M”) and lent funds to the victim’s account (bank, N) nine times in total from April 3, 2006 to January 10, 207, as shown in attached Table 1, by transferring KRW 14.654 billion from the victim’s account (bank, N) to the victim company’s account (hereinafter “the bank, andO).

As a result, the Defendants conspired in violation of their occupational duties and lent the funds of the victim company to M to obtain financial benefits equivalent to the above amount in M, and suffered financial loss equivalent to the same amount in the victim company.

2. The duties of the defendant A and B.