1. Of the judgment of the first instance court, parts concerning Defendant C, D, E, and G shall be modified as follows:

Co-Defendant B, F, and .

1. The court's explanation on this part of the facts of recognition is the same as the corresponding part of the judgment of the first instance except for the following reasons. Thus, this part of the judgment of the first instance is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

Part 6, Part 7, the following shall be added to:

[2] A’s 36th period of July 1, 2007 (from July 1, 2006 to June 30, 2007) and F’s 36th period of A’s 36th period of financial statements (i.e., daily net losses) (i., the increase in the net losses during each fiscal period) when preparing and disclosing financial statements for regular audit of financial statements on July 1, 2006). As it is anticipated that the soundness of assets will deteriorate, such as the increase in the net losses during each fiscal period, the financial statements will be prepared and publicly announced in a way that undergoes insufficient allowances for bad debts to indicate that A’s financial status is sound, and the interest income should be appropriated excessively by appropriating new loans to the borrower in arrears as interest for the loan, and the bad debt allowances should be accumulated in an amount that should be accumulated in an amount that should be accumulated in an amount that should be 1.5 billion won or more under the Financial Supervisory Service’s 8.38 billion won under the Financial Supervisory Service’s 1.5 billion won.

As a result, B and F prepared income statements as if they realized net income of KRW 23.36 billion even though the net loss of the 36th period reaches KRW 115.829 billion, and as if they were to realize the net income of KRW 23.366 billion. It prepared false financial statements as if they were to cause KRW 67.66 billion even if the total amount of assets of the 36th period was to cause KRW 53.175 billion, and on September 13, 2007, the said false financial statements were made through the electronic disclosure system of the Financial Supervisory Service.