A defendant shall be punished by imprisonment for three years.

except that the execution of the above punishment shall be suspended for four years from the date this judgment becomes final and conclusive.

(e).

Punishment of the crime

From July 27, 1999, the Defendant was a registration director of E Co., Ltd. (hereinafter “E”), and exercised the right of management as the largest shareholder and the president. E is a stock company subject to audit by an external auditor under the Act on External Audit of Stock Companies from 2004.

1. Around February 15, 2012, the Defendant entered into a memorandum of understanding that “The victim company purchases E’s shares from some shareholders of E who delegated the right to sell shares to the Defendant and the Defendant, but the damaged company enters into this contract after completing the actual inspection of E” with the representative director G of the Victim F Co., Ltd. (hereinafter “victim Co., Ltd.”), and the victimized company requested the H accounting corporation to assess the value of E’s shares based on the said memorandum of understanding.

On February 2, 2012, the Defendant presented the financial statements of the E Accounting Corporation, 1,463,658,071 won, which were 5,418,89,89, and net income was 162,98,988,988 won, and were 162,463,658,071 won, which were 162,98,988,988 won and were 1,463,658,07,071 won, to three accounting officers, including K, who are the accounting firms, conducting inventory inspection, etc. to assess the stock value of E, while he additionally appropriated 3,790,283,701 won as 3,790,000 won and under stated 481,000 won as 3,790,70,000 won and 3,710,000 won.

The injured company beliefs the appraisal of the stock value of the above H Accounting Corporation E and acquires the management right of E in KRW 4,913,589,220 from the Defendant around March 16, 2012.