case that an income guarantee or any other equivalent guarantee covering the amount and term of the guarantee is provided; (3) in the case that the income guarantor does not issue a letter of guarantee

, insufficient for investment decision making or contained misleading information for investors, which constituted the covering-up, concealment or creation of fictitious information that may not have existed in a

covering-up, concealment or creation of fictitious information that may not have existed in a transaction or material undertaking; (d) having withdrawn an application for approval of an offer for sale of