Defendant

A and B Imprisonment for one year and six months, and Defendant C shall be punished by a fine of KRW 5,00,000, respectively.

(b).

Punishment of the crime

The facts charged were appropriately revised to the extent that it does not impede the defendants' exercise of their right to defense.

Defendant

Co., Ltd. (hereinafter referred to as “Co., Ltd.” in the case of a corporation) omitted all the entry, and when referring to Defendant C in the remaining part of Defendant C’s violation, Defendant C has sold raw materials to E, a subsidiary in China, as a corporation for the purpose of manufacturing and selling electronic equipment and electrical accessories, and E has engaged in transactions by manufacturing and selling finished products with its raw materials.

Defendant

A is the representative director of C, and Defendant B is a person who is a director of C in-house as a managing assistant director and manages the accounting and fund.

1. Violation of the Act on External Audit of Stock Companies;

(a) The directors of a joint crime company under Defendant A and B or any other person in charge of accounting affairs of the company shall prepare financial statements in accordance with the accounting standards, and the financial statements shall fairly indicate the financial status, etc. of the company by reflecting the economic facts and the substance of transactions, and shall not prepare and publicly announce any false financial statements or consolidated financial statements in violation

Nevertheless, as if the completed goods purchased from E are purchased at a price less than the actual purchase price, the Defendants made a public offering to increase corporate profits and to prepare and disclose false financial statements in the way of processing the difference as an outstanding amount, etc.

1) In preparing the financial statements at C around March 2013, 2013, C’s 43 period (from January 1, 2012 to December 31, 2012) (i.e., 4,410,520,974 won, short-term loans amounting to KRW 1,132,058,438 won, long-term loans amounting to KRW 15,83,409,226 won, short-term loans amounting to KRW 2,049,60,762 won, short-term loans amounting to KRW 1,534,380,58 won, and short-term loans amounting to KRW 15,83,409,226).