Defendant shall be punished by a fine of KRW 5,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

From June 10, 2013 to June 10, 2013, the defendant has overall control over the above company's business as the representative director of Jongno-gu Seoul Metropolitan Government E company.

If deemed necessary, the Board of Audit and Inspection may request a corporation in which the State has invested at least 1/2 of its capital to submit data while inspecting the accounts of investors, and the person requested to submit data shall comply therewith.

Korean Railroad Corporation is a corporation in which the total capital is invested by the State, E is a corporation in which the Korean Railroad Corporation has invested (29.9%) and the above company is an institution subject to audit by the Board of Audit and Inspection pursuant to Article 23 subparag. 5 and Article 22(1)3, etc. of the Act.

From March 6, 2014 to July 11, 2014, the Board of Audit and Inspection conducted an audit of the "special inspection of the management expenses of public institutions" in accordance with the civil complaints and irregularities related to E, and conducted an audit of E corporation. In order to verify the authenticity of the audit contents, it was necessary to review data related to the accounting of the company in question.

In this regard, the Korean Railroad Corporation is a major shareholder of the E-listed corporation, but since the management, operation and disposal of assets related to E are entrusted to the said company, it did not have any data related to the accounting of the said company that the Board of Audit and Inspection requested to submit as necessary for conducting the audit.

Accordingly, the Korean Railroad Corporation is requested by the Board of Audit and Inspection to submit data related to the accounting of the E Company, and April 8, 2014;

4.14.

4. 24. In total three times, the defendant, who is the representative director of the above company, requested the submission of the attached data in relation to the approval of settlement of accounts, conclusion of contracts, asset management and financing, but failed to receive the above data from the defendant.

Ultimately, the Board of Audit and Inspection on May 9, 2014 (the deadline for submission):

5.14.)

5. 21. (Time limit for submission:

5. 28.) A total of two occasions requires the Defendant to submit the above data, but the Defendant refuses this request and submit the data.