Defendant shall be punished by a fine of KRW 1,500,000.

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

Punishment of the crime

1. On April 28, 2014, the Defendant, such as the private electronic records, entered into the agreement with C, and agreed that C, 2,450 shares of the above E are held by Kimhae-si D, and C, while being registered as a representative director, the director of the inside company and the Defendant, and the above C, around July 2014, transferred the above shares to F, a co-owner.

Since then, when there occurs a conflict between the defendant and the above C, the defendant had a certified tax accountant who is aware of the circumstances enter F, I, and J in the column of report on the transfer of share certificates or equity shares by accessing the National Tax Service Home Text site in the National Tax Service, by using a computer, in the column of report on the transfer of share certificates or equity shares to F, I, and I, and I, and I, and I, in the column of transfer of share certificates, and in the column of report on the transfer of share certificates or equity shares, I, and I, in order to arbitrarily adjust the shares held by the above C without the above connection with the above C, and to enter F, I, 104 Dong 202, and 23,000,000,000,000,000,000,00,00,00 in the standard tax return column, in the name of the reporter.

Accordingly, the defendant, for the purpose of exercising rights and obligations, made the F, a private electronic records of the transfer of rights and obligations, a specification of transfer of rights and obligations and a standard report of taxation of securities transaction tax, respectively.

2. The Defendant, at the same time and place as above, had the said certified tax accountant forward and submit a detailed statement of transfer of share certificates or shares and a standard report of taxation of securities transaction tax to the person in charge who is not aware of the forgery, as if the name of the relevant tax office was duly formed.

Summary of Evidence

1. Legal statement of L partially every witness;

1. Part concerning the defendant's partial statement and C's statement in the police interrogation protocol against the defendant

1.Each police with respect to F and L.