Defendant shall be punished by a fine of KRW 3,000,000.

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

Punishment of the crime

The Defendant was the representative director of (ju)B, who was a corporation listed on the KOSDAQ established for the purpose of manufacturing motor vehicles and various kinds of sets for maintenance from July 23, 2009 to March 31, 201.

1. Around the beginning of 2010, the Defendant in violation of the Act on External Audit of Stock Companies prepared a financial statement for the fiscal year 2009 of the company at the above company’s office (accounting period: January 1, 2009 to December 31, 2009) and prepared and publicly announced a false financial statement in violation of the accounting standards of the Financial Services Commission by excessively appropriating the amount of KRW 190 million and KRW 1.7 billion for lease deposit for (stock) soil owned by the company due to (stock) suspension of current account transactions with soil and (stock) disposal of the pertinent real estate, even though there is no possibility of recovering due to such reasons as (stock) suspension of current account transactions with soil and (stock) disposal

2. Violation of the Financial Investment Services and Capital Markets Act;

A. On March 2010, the Defendant drafted a business report for the fiscal year 2009 of the company at the above office, and made a false statement on the material facts of the business report by using the financial statements prepared as set forth in the foregoing 1.

B. Around May 12, 2010, the Defendant prepared a securities offering registration statement to be submitted to the Financial Services Commission at the above office, and made a false statement on the material facts of the securities offering registration statement by using the financial statements prepared as set forth in the foregoing 1.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of suspect;

1. Inquiries and answers (C);

1. Giving written notice to suspected violations, such as the Act on External Audit of Stock Companies and the Financial Investment Services and Capital Markets Act, deliberation materials by the supervision commission, agenda items on increase in the number of stocks, and evidentiary materials on cadastral matters;

1. Investigation report (a certified copy of the corporate registry and confirmation of the term of office of the representative director A], a certified copy of the corporate registry of the company to issue a resolution, a investigation report [Attachment to the certified copy of the corporate registry of the company to issue a resolution, a certified copy of the corporate registry of the company to issue a resolution, a certified copy of the corporate registry of the company to issue a