1. Defendant A shall be punished by imprisonment for six months, by imprisonment for four months, by imprisonment for Defendant B, by imprisonment for eight months, by imprisonment for each of eight months.

2...

Punishment of the crime

[The facts of the preceding paragraph and the public offering] H is the actual operator of the I Co., Ltd. (the head office of the Gyeong-gun J, Kim Sung-gun, hereinafter referred to as the "I"), and Defendant D and C have claimed for the payment of I's capital increase with capital increase.

Defendant

A is a corporate bond company that operates K (the head office, Jung-gu, Seoul; hereinafter referred to as "K") and Defendant B is an employee working in the above K.

H intended to offer I’s public offering of new shares in the amount of KRW 11.33,1770,000 on July 7, 2009 with Defendant D and C, with a view to getting out of its financial difficulties, such as securing repayment of bonds, etc., but I intended to do so on a normal basis due to the following reasons: (a) the participation of the general public was low; and (b) it became impossible to offer new shares in a normal manner.

Accordingly, H, Defendant D, and Defendant C borrowed funds from the bond company to use them as the above payment for capital increase, and requested Defendant A and B, the bond company, to issue a cover note as collateral and pay interest. Defendant A and B consented to the proposal.

Ultimately, H, by withdrawing KRW 3.78,9210,00 out of the capital increase of Defendant D, C, and I’s capital increase of KRW 3.157,680,00,00 for the loan amount of KRW 7.89,420,00,00 for the loan amount of KRW 3.15,768,00,00 for the loan amount of KRW 7.89,42,00,000 for the loan amount, and by using the cover note to pay KRW 6.3,1536,00 for the prior interest, thereby making up for the capital increase of KRW 1.1

【Criminal Facts】

1. The Korea Bank shall keep and deposit the sum of the amount of KRW 7.89 billion borrowed from A and B in the name of the subscription price for I and the amount of KRW 1.3377,00,00 won paid-in capital in the bank account (number M) in the name of I and the amount of KRW 1.33 billion in the aggregate of the amount of KRW 7.894.2 billion borrowed from A and B in the name of the subscription price for I and the amount of KRW 1.3 billion in the form of false entry into the public records, such as H, D, and C, and the amount of KRW 6,000 in the form of shares.