(Section 240) 1.2 Analyze or forecast by using false information or distorting information (Section 241) Group 2: Constituting an unfair advantage over investor by exploiting the inside
(Section 240) 1.2 Analyze or forecast by using false information or distorting information (Section 241) Group 2: Constituting an unfair advantage over investor by exploiting the inside
or abetting thereof. If the aforesaid behaviors occurred more than ten years ago or such behavior is not severe to the extent that the person should not be entrusted to perform duty as auditor of