Defendant

A Imprisonment with prison labor for three years, for two years, for two years, and for one year and six months, for Defendant C, respectively.

(b).

Punishment of the crime

[criminal power] On November 1, 2013, Defendant A was sentenced to a suspended sentence of two years and a fine of 15 million won for a crime of violating the Punishment of Tax Evaders Act at the Jung-gu District Court on the one-year basis of a violation of the Punishment of Tax Evaders Act, and the said judgment was finalized on April 26, 2014.

【Criminal Facts】

1. Defendant A served as the representative director of H (hereinafter “H”) located in the fourth floor of the Gangnam-gu Seoul Metropolitan Building, and Defendant B, the wife of Defendant A, was in charge of fund management while serving as H’s director. Defendant C was in charge of trade affairs while serving as H’s director. Defendant C was in charge of trade affairs.

On the other hand, I is the actual operator of the Chinese J company, and K is the representative director of the Chinese L company.

In order to resolve H’s financial difficulties, the Defendants, in fact, opened an import letter of credit by pretending to import almost no commercial value-free products, and opened the import letter of credit at the bank in China by the exporter I and K at the bank in China, and conspired to receive money from I and K after deducting approximately KRW 25% of the fee from the bank in return for the remaining amount after deducting approximately 25% of the fee, and did not comply with the bank’s request for the payment of the letter of credit amount. The Defendants offered I and K with the above method and offered it in sequence with the consent.

2. Defendants’ violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and attempted fraud

A. On May 23, 2011, the Defendants conspired with I to commit a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) against the Victim Korean Bank, Inc. (hereinafter “Korea Bank”).

) At the point of Cheongpadong, in fact, China’s J companies have imported goods without almost commercial value, submitted false documents as if they were imported goods of high value, and they have opened a letter of credit equivalent to US$ 385,00 from the employees in charge, and I applied for the purchase of bill of exchange from China’s Transport Bank (NKOF COMICTRS).