Defendant

A Imprisonment for three years, Defendant B's imprisonment for two years and six months, and Defendant C's fine for 10,000,000 won.

Punishment of the crime

Defendant

A on August 1, 1979, a corporation established C (hereinafter “C”) on July 3, 201 to “C” (hereinafter “C”) and is the representative director of C in actual management until now, and Defendant B is a person in charge of accounting affairs, such as preparing C’s financial statements, while serving as the director in charge of accounting of C.

1. A representative director of a stock company that has violated the Act on External Audit of Stock Companies and is responsible for the accounting affairs of a stock company shall not prepare and publicly announce any false financial statements or consolidated financial statements in violation of the accounting standards set by the Financial Services Commission;

According to the ordinary corporate accounting standards set by the Financial Services Commission, the financial statements must fairly indicate the financial status, management performance, cash flow, and capital change of the company, reflecting the economic facts and the substance of transactions, and the nature of contingent liabilities should be explained to the “tin” by type.

A. As of the end of the fiscal year 2014, Defendant A and B’s false preparation and disclosure of the financial statements for the fiscal year 2014 (as of the end of the fiscal year 2014, the amount of discounted bills issued by C from customers, including F Co., Ltd. (hereinafter “F”) was equivalent to KRW 4,747,779,724, and the amount of bills transferred by endorsement was equivalent to KRW 17,483,803, total amount of KRW 4,765,263,527.

Nevertheless, the Defendants stated that a bill is not a commercial bill (the bill of indictment) against financial institutions, but a commercial bill (the bill of indictment), but this appears to be accompanied by a commercial bill, “the commercial bill, issued as a result of the transaction of goods and services for which the tax invoice is issued,” and thus, it appears to be accompanied by a monetary transaction only, such as the repayment of the loan, etc., and thus ex officio correct it, and hereinafter “non-commercial bill” is called “non-commercial bill.