Defendant

A Imprisonment for eight months, each of the defendants B and C shall be punished by imprisonment for six months.

However, as to the defendant B and C,

. As regards the sales amount of shares in V in the following amounts: 70,000,000:

C.2) On November 9, 2007, as set forth in paragraph 2, Defendant C received KRW 40,00,000 as a part of the purchase price, and was paid KRW 40,000 as investment in kind. - Indication of real estate: Amount of KRW 210,00,000 for each land of this case (i.e., the value of shares of KRW 1/3 70,000 x 3): Seller: Te, B, and V - Purchasers on July 11, 2008; L (representative) entered into a sales contract with Defendant A, including the amount of development investment, such as the permit for mushroom cultivation of real estate, and received KRW 70,00,000 in total as the purchase price of KRW 80,000 for each land of this case (i.e., the total amount of KRW 70,000, KRW 7000, KRW 7000, KRW 2008).

C. On November 9, 2007, at the time of acquiring the ownership of each of the instant land between T and Defendant C, T prepared the following “agreement and deposit certificate” and received KRW 40,000,00 from Defendant C. The agreement and deposit certificate are signed and sealed by L and Defendant C as the agreed party, and T guaranteed L’s obligation to return the above investment deposit amount, and U affixed U’s seal on his behalf of the wife (hereinafter “instant agreement”), and the said agreement and deposit certificate are “instant agreement”.

(1) [Agreements and Written Confirmations of Deposits: 40,000,000 won shall be received in L as the amount deposited to subscribe as a director or a shareholder and shall be treated in accordance with the following terms:

- L.