1. The Defendant: (a) KRW 295,00,000 to Plaintiff A; (b) KRW 190,000,000 to Plaintiff B; and (c) each of them, from September 10, 2008 to January 11, 201.

1. Facts of recognition;

A. D was the representative director of E Co., Ltd. for the purpose of producing and selling food packaging materials (hereinafter “E”), and the Defendant is the E’s auditor as the wife of D.

B. From July 2007 to September 2007, D and the Defendant, at the E office located in Seocho-gu Seoul Metropolitan Government F, concluded a false statement with the Plaintiffs on the understanding that “raw materials developed in E (raw materials made with plastic materials made with plant location; hereinafter “the instant raw materials”) have obtained U.S. FDA certification and that the Ministry of Agriculture and Forestry would make payments from the Ministry of Agriculture and Forestry for the export packaging materials purchased from the Ministry of Agriculture and Forestry and the local governments. Since the agricultural cooperative entered into an agreement with the Ministry of Agriculture and Forestry to make all of the distribution storage packing materials as Korean company products, sales of more than 10 billion won can be made every year. Since it is a business that can raise sales for 10 billion won or more per year, because it is impossible to purchase raw materials due to lack of funds, and thus, it has failed to supply the packaging materials to the Agricultural Cooperatives to make investments in products by purchasing them.”

C. However, in fact, the instant raw material did not obtain U.S. FDA certification, and it was not clear that it entered into an agreement with the Ministry of Agriculture and Forestry with respect to the sales of products produced in E, or concluded an agreement with the Ministry of Agriculture and Forestry with the agricultural cooperative, as well as that it was not a mass production of packaging sites using raw materials developed in E due to financial shortage and lack of production facilities, so it is not clear that sales would be made more than 10 billion won per year.

D and the defendant, by deceiving the plaintiffs as above, remitted 3,00,000 won to the bank account in the name of the defendant on October 11, 2007, and 17,000,000 won to the deposit account in the name of the national bank in the name of the defendant on November 2, 2007, and 200,000,000 won in total on November 2, 2007, and 30,000,000 won in the face value on February 11, 2008, and 5,00,000,000 won in the deposit account in the name of the defendant on September 9, 2008.