1. The guilty part of the judgment of the court below against Defendant A [the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Embezzlement.

[3]

I. Judgment on the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) by Defendant A 8

1. Summary of grounds for appeal 8;

(a) Prosecutor 8;

B. Defendant A9

2. The judgment of the court below 12

A. The guilty portion 12 (1) instruction as to whether a normal advisory contract is made or not 13 (2) instruction and report 14 (3) illegal acquisition intent

B. On or after March 17, 2009, the non-guilty part of the grounds for appeal 15 (1) 15 (2) Defendant A’s instruction and involvement in management consulting fees 15 (2) Defendant A’s use of management consulting fees 16 (3) the nature of the instant management consulting agreement 17 (4) 22 by each use of the facts charged

3. Judgment of this Court 25

A. 25 (1) On or after March 17, 2009, the prosecutor's grounds for appeal, 25 (2) on or after the prosecutor's order and involvement in the management consulting agreement of this case, 27 (3) on the assertion of mistake of facts or misapprehension of legal principles on the intention of unlawful acquisition, 44

B. As to Defendant A’s assertion of 47(1) of the misunderstanding of the legal principle as to the grounds for appeal, Defendant A’s assertion of 47(2) of the misunderstanding of the legal principle as to the position of custodian of occupational embezzlement and the ownership of funds, or the misapprehension of the legal principle as to the assertion of misunderstanding of facts as to the principal indirect facts, 56(4).261 billion won as to the storage relationship and the timing of the crime of occupational embezzlement 71.

C. Sub-committee 73

Ⅱ Judgment 73 on the forgery of private documents and the display of private documents related to management consulting fees by Defendant A

1. Summary of grounds for appeal 73;

2. The judgment of the court below 73

A. Evidence as shown in the facts charged 73

(b) AC's statement 74

3. The judgment of this Court 75

Ⅲ Judgment 76 on the violation of the Financial Holding Companies Act by Defendant A’s R with respect to the violation of the UN Financial Holding Companies Act

1. Summary of grounds for appeal 76;

2. Judgment of the court below 76

3. The judgment of this Court 77

IV. Determination on Defendant A’s violation of the Financial Holding Companies Act and the violation of the Banking Act by Defendant A’s 300 million won

1. Summary of the grounds for appeal 80;

2. The judgment of the court below 81

3. Judgment of this Court 82

V. Defendant 5.