The Defendants are not guilty.

Ⅰ. The main contents of the instant facts charged, i.e., “the instant facts charged,” are all deemed as part of the facts charged, and they are transferred to the main text of the indictment.

【Basic Facts-Related】

1. On December 26, 1987, Defendant A, a domestic law, established the Dobong-gu Manufacturing Business Co., Ltd. (State) C on August 17, 1994; and on January 31, 2001, Defendant A, a representative director, established and is in service as the representative director respectively; and the above State C, (State), D, and (State E are in service for exporting the whole form of a seal produced at a factory located in Korea and China to the U.S. “F.”

Defendant

On April 30, 2003, A established (State)G primarily for the lease of the building, and Defendant B, a certified public accountant, was aware of A and gave advice on tax, accounting, etc. from that time while serving in the accounting firm located in Hong Kong in 1996. On August 2002, A retired from the accounting firm and first was appointed as a representative of H's Korean branch office established in Hong Kong, and later on April 30, 2003.

Defendant

B is serving as the representative director of (State)G from April 30, 2003, and manages the assets of Defendant A.

Defendant

A In the current status of A operation domestic law, from December 26, 87 to September 20, 201, from September 20, 201 to September 25, 201, J (A) 25, K4%, L (J) 8% from August 17, 194 to December 28, 204, J 25% from J 25% from January 31, 301 to 35% from M (A's children) 4% from June 3, 201 to June 3, 201, Defendant 10G from June 4, 200 to April 30, and Defendant 10G from June 4, 201 to June 4, 200, Defendant 10G, as above, established a domestic government-owned corporation, and (D) Defendant 10% from June 3, 202 to April 30, 203.

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