Defendant

A Imprisonment with prison labor for two years and for one year and six months, respectively.

provided that this ruling has become final and conclusive.

Punishment of the crime

[Criminal Power and Status of Defendant A] On August 23, 2013, the Seoul High Court sentenced Defendant A to the suspension of the execution of two years of imprisonment with labor for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) in Seoul High Court, and the judgment was finalized on October 31, 2013.

Defendant

On April 14, 2011, A entered into a contract to take over H (hereinafter referred to as “H”) and entered into a contract to take over the shares and management rights of H (hereinafter referred to as “L”) in the name of K (hereinafter referred to as “K”) and K (hereinafter referred to as “K”) in the name of K (hereinafter referred to as “K”) for 9.5 billion won, while comprehensively controlling and operating pro-friendly B as its representative director, and took charge of the affairs such as financing, execution, finance, and investment while substantially operating L as a person who actually exercised management rights in the position of the largest shareholder of L (hereinafter referred to as “L”).

Defendant

B, while accepting L through Defendant A's pro-friendly relationship with Defendant A, he planned to act as Defendant A's "H" and L's representative director in the process of accepting and operating listed corporations such as price manipulation, and worked as L's representative director and unregistered president, and took charge of affairs such as personnel affairs, general affairs, fund management, and execution.

【Criminal Facts】

1. On July 14, 201, Defendant A conspired with the former representative director M of the victim L in collusion, paid KRW 200,000 to M for a short-term loan, and embezzled for personal use by voluntarily consuming L in a short-term loan. On August 1, 2011, Defendant A paid KRW 50,000,000 to M as a short-term loan, and embezzled for personal use.

As such, Defendant A embezzled the sum of L 250 million won over two occasions as set out in the [Attachment Table Nos. 2 and 3].

2. Defendant A and B’s joint criminal conduct in collusion with Defendant A and B on December 23, 201. The head office located in the N in Seoan-gu, Seoan-gu, Seoan-gu.