A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a certified public accountant of the e-accounting branch office in the Seo-gu 2th floor of Gwangju, and the defendant is a substantial representative of the e-accounting branch office in Gwangju, who is a structure independently operated from the head office of e-accounting (representativeF) for the accounting business for the stock company conducted in Gwangju branch office.

As a certified public accountant of the E-accounting firm and branch office of Gwangju, the Defendant was in charge of preparing audit records, preparing audit reports, and making final decisions on audit opinions while taking charge of external audit of G from the fiscal year 2009 to the fiscal year 2014.

1. The Defendant entered false statements in the audit report for the fiscal year 201, along with four certified public accountants employed by the ESA branch office of Gwangju Metropolitan Government, collected and analyzed approximately two-day accounting audit data at G (main office) around February 201 through October 3, 201 through an interim audit and inspection of G (main office) and prepared an audit and inspection report thereon during the period from March 14, 2012 to March 16, 2012.

However, G (State) made a false accounting as if it had been invested in the processed raw material cost at each construction site from around 1997 to around 2006, and replaced it with the processed credit purchase account. In other words, it reserved funds in the company by means of overappropriating the debt in substitution for the account such as long-term rental deposit, loan, long-term deposit, etc., and made an over-paid settlement of accounts as of December 31, 2006, raising the total amount of 38,000,000 won in excess of the debt, and then carried over the remaining balance from the over-paid overseas fund to the debt of the next fiscal year. Since then, around December 201, G (State) carried over the balance remaining after withdrawing it from the over-paid overseas fund with the non-financing fund as seen above, as of December 31, 2006.