The judgment below

Among those guiltys, 7, 9 through 13, 18, 19 and 19 of the crime sight table 1.

1. Progression of litigation and scope of adjudication of this court;

A. The Prosecutor changed the Defendant’s trade name to “AY” corporation as Seoul Northern District Court 2010 Gohap15, the Seoul Northern District Court 2010 Gohap15, and the Defendant changed to “AY” corporation:

hereinafter referred to as "K"

) and victim I Co., Ltd. (hereinafter referred to as “I”).

(B) each violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) (hereinafter “Special Economic Punishment Act”).

)Offences, offences, offences of violation of the Commercial Act due to the disguised payment (hereinafter referred to as “violation of the Commercial Act of Provisional Payment”).

(2) The crime of false entry into public electromagnetic records, the crime of uttering of false entry into public electromagnetic records, each violation of the Securities and Exchange Act, and the Financial Investment Services and Capital Markets Act (hereinafter “Capital Markets Act”).

(2) Of the instant facts charged against the Defendant, the lower court acquitted the Defendant of each violation of the Securities and Exchange Act (hereinafter “the first instance court, the second instance court’s violation part”) and sentenced the Defendant two years of suspended sentence to imprisonment (the Defendant was acquitted of the violation of the Capital Markets Act), and sentenced the Defendant of two years of suspended sentence to the Defendant on grounds of misunderstanding of facts and misunderstanding of legal principles as to the part of the guilty guilty (excluding the part of the acquittal) on the ground that the Defendant is not guilty, and that the Defendant appealed the aforementioned part of the guilty (excluding the part of the acquittal) by misunderstanding of facts and misunderstanding of legal principles.

3) Prior to remand, the judgment of the court prior to remand is a transaction between interested parties, which is in violation of the Commercial Act due to transactions with interested parties in the first instance court as seen below, as shown in paragraph 3 above.