Defendants shall be punished by a fine of one million won.

Defendant

A or B fails to pay each of the above fines.

Punishment of the crime

1. Defendant A and Defendant B’s joint crimes are the chairpersons of C Co., Ltd. (hereinafter “F Co., Ltd.”) established for the purpose of real estate development business, who are substantially operating the said company, and Defendant B is the person in charge of the accounting of the said company.

A stock company with total assets of at least 12 billion won as at the end of the immediately preceding business year shall prepare financial statements for the relevant business year and submit them to the auditor by no later than six weeks before the general meeting

Nevertheless, the Defendants conspired to submit financial statements for the business year 2015, which was six weeks before March 31, 2016, at the above C Office located in Gangnam-gu Seoul and 306 on February 18, 2016, to the three-accounting corporations, an auditor, until February 18, 2016, which was six weeks before the ordinary general meeting of the business year 2015 of the above Company.

2. Defendant C, at the same time and time as in the preceding paragraph, committed the same offense as in the preceding paragraph in relation to the Defendant’s business.

Summary of Evidence

1. Part of the Defendants’ legal statements

1. A protocol concerning the examination of suspect of the prosecution against H and B;

1. Statement made to I by the police;

1. Each report on investigation;

1. Application of the accusation note, C 2015 audit report, C 2015 business year financial statements, Financial Services Commission materials distributed on September 30, 2014, Financial Supervisory Commission materials distributed on November 2, 2016, and statutes governing certified copies of corporate registers

1. Article 20(3)6 and Article 7(2) of the Act on External Audit of Stock Companies, Defendant C corporation: Articles 21, 20(3)6 and 7(2) of the Criminal Act on External Audit of Stock Companies; Articles 21, 20(3)6 and 7(2) of the Act on External Audit of Stock Companies;

1. Defendant A and B detained in a workhouse: Articles 70 (1) and 69 (2) of the Criminal Act;

1. Article 334 (1) of the Criminal Procedure Act, applicable to the order of provisional payment;