Complaint to Reduce FBAR Penalties to Judgment — U.S. v. Laura Kim, No. 2:21-cv-06746 (C.D. Cal. 08/20/21)

Summary

A Complaint to reduce FBAR penalties to judgment in United States of America v. Laura Kim, Case No. 2:21-cv-06746, Document 1, filed 08/20/21, in the U.S. District Court, Central District of California, Western Division. Tracy L. Wilkison, Acting United States Attorney, and Gavin L. Greene, Assistant United States Attorney, appear for the plaintiff. The United States brings the civil action to reduce to judgment unpaid FBAR penalty assessments, interest and late payment penalties. The complaint alleges willful failure to file FBARs for tax years 2009 through 2012 and states that on August 20, 2019, the IRS assessed a willful FBAR penalty for the year 2009 of $1,014,109.85. Exhibit A is described as a summary of 56 foreign bank accounts.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Cite this document

“Complaint to Reduce FBAR Penalties to Judgment — U.S. v. Laura Kim, No. 2:21-cv-06746 (C.D. Cal. 08/20/21).” Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/court-filing-no-2-21-cv-06746-dkt-1-c-d-cal-fc2298221e/, SHA-256 73e1bd2b466dadb8f7e2b19c431889e960f6713cbb4131f0023f869a4fa1decc.

Full text

Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 1 of 18 Page ID #:1

1 TRACY L. WILKISON
Acting United States Attorney
2 THOMAS D. COKER
Assistant United States Attorney
3 Chief, Tax Division
GAVIN L. GREENE (Cal. Bar No. 230807)
4 Assistant United States Attorney
Federal Building, Suite 7211
5 300 North Los Angeles Street
Los Angeles, California 90012
6 Telephone: (213) 894-4600
Facsimile: (213) 894-0115
7 E-mail: Gavin.Greene@usdoj.gov
8 Attorneys for the United States of America
9
UNITED STATES DISTRICT COURT
10
CENTRAL DISTRICT OF CALIFORNIA
11
WESTERN DIVISION
12
13 United States of America, Case No. 2:21-cv-06746
14 Plaintiff, Complaint to reduce FBAR penalties
to judgment
15 v.
16 Laura Kim,
17 Defendant.
18
19
20
21
22
23
24
25
26
27
28
1
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 2 of 18 Page ID #:2

1 The United States of America, by its undersigned counsel, brings this
2 civil action to reduce to judgment the unpaid FBAR penalty assessments,
3 interest thereon, and late payment penalties as provided by law. For its
4 complaint against the above-named defendant, the United States of America
5 complains and alleges as follows.
6 I. General Allegations
7 Jurisdiction and Venue
8 1. This Court has jurisdiction over this action under 28 U.S.C. §§
9 1331, 1345, and 1355(a) because this action arises under the laws of the
10 United States and because the United States is the plaintiff.
11 2. This action is commenced at the direction of the Attorney General
12 of the United States and at the request of, and with the authorization of, the
13 Chief Counsel of the Internal Revenue Service, a delegate of the Secretary of
14 the Treasury of the United States, pursuant to 31 U.S.C. § 3711(g)(4)(C), and
15 in accordance with 31 U.S.C. § 5321(b)(2).
16 3. Venue for this action is within the Central District of California
17 under 28 U.S.C. §§ 1391(b)(1) and (b)(2) because Defendant resides in this
18 district and because a substantial part of the events or omissions giving rise
19 to the claim occurred within this judicial district.
20 Statutory and regulatory provisions for the FBAR penalty
21 4. Citizens of the United States are required to report to the IRS
22 certain activity with foreign financial agencies for each year in which the
23 activity occurs. 31 U.S.C. § 5314(a); 31 C.F.R. § 1010.350(a).
24 5. One such activity is “having a financial interest in, or signature
25 or other authority over, a bank, securities, or other financial account in a
26 foreign country.” 31 C.F.R. § 1010.350(a).
27 6. The form that needs to be completed for this annual reporting
28 requirement is the Report of Foreign Bank and Financial Accounts (FBAR).
2
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 3 of 18 Page ID #:3

1 7. For calendar years before 2017, the FBAR report for foreign
2 financial accounts exceeding $10,000 maintained during a calendar year was
3 due by June 30 of the following calendar year. 31 C.F.R. § 1010.306(c).
4 8. Civil penalties can be assessed against an individual who,
5 whether willfully or non-willfully, fails to comply with these reporting
6 requirements. 31 U.S.C. § 5321(a)(5)(A).
7 9. For willful violations, the penalty assessed is the greater of
8 $100,000 or 50% of the balance in the foreign financial account at the time of
9 the violation. 31 U.S.C. § 5321(a)(5)(C)(i).
10 II. Claim for Relief: Reduce Assessments to Judgment
11 10. The allegations made in the preceding paragraphs in this
12 complaint are incorporated herein by reference.
13 11. Defendant was born in 1944 and immigrated to the United States
14 in 1968.
15 12. Defendant is a United States citizen.
16 13. Defendant speaks fluent English.
17 14. Defendant has a Ph.D. in ecological engineering.
18 15. Defendant operates multiple businesses in the United States and
19 the Republic of Korea (South Korea).
20 16. Defendant is the 100% owner of Laura’s Distribution Company,
21 LK Waters, and Marina Enterprises, which are all incorporated in South
22 Korea.
23 17. Defendant is the 90% owner of Laura’s French Baking Company,
24 which is located in Los Angeles, California.
25 FBAR Filings
26 18. For each of the years 2009 through 2012, Defendant was required
27 to file an FBAR by June 30 of the following year and report her foreign
28 financial accounts exceeding $10,000.
3
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 4 of 18 Page ID #:4

1 19. In 2009, Defendant had a financial interest in, or signature or
2 other authority over, at least 17 foreign bank accounts.
3 20. In 2010, Defendant had a financial interest in, or signature or
4 other authority over, at least 29 foreign bank accounts.
5 21. In 2011, Defendant had a financial interest in, or signature or
6 other authority over, at least 26 foreign bank accounts.
7 22. In 2012, Defendant had a financial interest in, or signature or
8 other authority over, at least 23 foreign bank accounts.
9 23. In 2009, Defendant had combined monthly foreign bank account
10 balances that averaged over $5,000,000.
11 24. In 2010, Defendant had combined monthly foreign bank account
12 balances that averaged over $8,000,000.
13 25. In 2011, Defendant had combined monthly foreign bank account
14 balances that averaged over $7,000,000.
15 26. In 2012, Defendant had combined monthly foreign bank account
16 balances that averaged over $4,000,000.
17 27. Attached as Exhibit A is a summary of 56 foreign bank accounts
18 from January 2009 through December 2012 that Defendant had a financial
19 interest in, or signature or other authority over.
20 28. For each of the years 2009 through 2012, Defendant filed an
21 FBAR.
22 ///
23 ///
24 ///
25
26
27
28
4
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 5 of 18 Page ID #:5

1 29. The following is a summary of the foreign bank accounts reported
2 by Defendant on her 2009 FBAR filed in 2010:
3 Last 4 of Maximum
Account Value
4
Foreign Bank Listed by Defendant on FBAR Number Reported
5 Standard Chartered First Bank Korea Limited 2994 $ 79,953
6 Standard Chartered First Bank Korea Limited 3627 $ 7,180
Standard Chartered First Bank Korea Limited 0218 $ 85,872
7 Woori Bank 6411 $ 319,716
8 Total Reported on FBAR for 2009 $ 492,721

9
10 30. The following is a summary of the foreign bank accounts reported
11 by Defendant on her 2010 FBAR filed in 2011:
12 Last 4 of
13 Account Maximum
Foreign Bank Listed by Defendant on FBAR Number Value Reported
14
Laura Hija J Kim (Savings) N/A $ 90,417
15 Woori Bank 1003 $ 211,471
16 Woori Bank 9362 $ 305,885
Total Reported on FBAR for 2010 $ 607,773
17
18
31. The following is a summary of the foreign bank accounts reported
19
by Defendant on her 2011 FBAR filed in 2012:
20
21 Last 4 of
Account Maximum
22 Foreign Bank Listed by Defendant on FBAR Number Value Reported
23 Woori Bank 5527 $ 88,811
24 Standard Chartered First Bank Korea Limited 1528 $ 175,000
Total Reported on FBAR for 2011 $ 263,811
25
26
27
28
5
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 6 of 18 Page ID #:6

1 32. The following is a summary of the foreign bank accounts reported
2 by Defendant on her 2012 FBAR filed in 2013:
3 Last 4 of
4 Account Maximum
Foreign Bank Listed by Defendant on FBAR Number Value Reported
5 Woori Bank 61AB $ 435,389
6 Standard Chartered First Bank Korea Limited 7610 $ 59,627
7 Total Reported on FBAR for 2012 $ 495,016

8
9 Income Tax Returns
10 33. For tax years 2009 through 2012, Defendant’s tax returns were
11 prepared by Michael Khim, CPA.
12 34. Michael Khim found out that Defendant had foreign bank
13 accounts in the fourth quarter of 2012.
14 35. For tax years 2009 through 2011, Defendant reported that she
15 had no foreign bank accounts on Schedule B of Form 1040.
16 Schedule B
17 36. Defendant’s tax returns for tax years 2009 through 2011 included
18 Schedule B – Interest and Ordinary Dividends.
19 37. For tax years 2009 through 2011, Part III of Schedule B contained
20 the following text:
21
22 You must complete this part if you (a) had over $1,500 of taxable
23 interest or ordinary dividends; or (b) had a foreign account; or (c)
24 received a distribution from, or were a grantor of, or a transferor to, a
25 foreign trust.
26
27
28
6
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 7 of 18 Page ID #:7

1 38. Defendant had foreign bank accounts for tax years 2009 through
2 2011, so she was required to complete Part III of Schedule B, including
3 question 7(a) for each of those years.
4 39. For tax year 2009, on Part III of Schedule B, question 7(a) asked:
5
6 At any time during 2009, did you have an interest in or a signature or
7 other authority over a financial account in a foreign country, such as a
8 bank account, securities account, or other financial account? See
9 instructions on back for exceptions and filing requirements for Form
10 TD F 90-22.1.
11
12 40. For tax year 2009, Defendant’s tax returns checked the “No” box
13 for question 7(a).
14 41. For tax year 2010, on Part III of Schedule B, question 7(a) asked:
15
16 At any time during 2010, did you have an interest in or a signature or
17 other authority over a financial account in a foreign country, such as a
18 bank account, securities account, or other financial account? See
19 instructions on back for exceptions and filing requirements for Form
20 TD F 90-22.1.
21
22 42. For tax year 2010, Defendant’s tax returns checked the “No” box
23 for question 7(a).
24
25
26
27
28
7
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 8 of 18 Page ID #:8

1 43. For tax year 2011, on Part III of Schedule B, the first part of
2 question 7(a) asked:
3
4 At any time during 2011, did you have a financial interest in or
5 signature authority over a financial account (such as a bank account,
6 securities account, or brokerage account) located in a foreign country?
7 See instructions.
8
9 44. For tax year 2011, on Part III of Schedule B, the second part of
10 question 7(a) stated:
11
12 If “Yes,” are you required to file Form TD F 90-22.1 to report that
13 financial interest or signature authority? See Form TD F 90-22.1 and
14 its instructions for filing requirements and exceptions to those
15 requirements.
16
17 45. For tax year 2011, Defendant’s tax returns checked the “No” box
18 for both parts of question 7(a).
19 Understatement of tax liabilities
20 46. For tax years 2009 through 2012, Defendant’s foreign bank
21 accounts earned interest income.
22 47. For tax years 2009 through 2012, Defendant understated her
23 interest income from her foreign bank accounts on her U.S. Individual
24 Income Tax Returns.
25 48. For tax years 2009 through 2012, Defendant understated her
26 income tax liabilities on her U.S. Individual Income Tax Returns.
27 49. For tax years 2009 through 2012, Defendant reviewed her U.S.
28 Individual Income Tax Returns before they were filed with the IRS.
8
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 9 of 18 Page ID #:9

1 50. For tax years 2009 through 2012, Defendant signed her U.S.
2 Individual Income Tax Returns under penalties of perjury affirming that she
3 had examined her tax returns and accompanying schedules and to the best of
4 her knowledge and belief, they were true, correct, and complete.
5 51. For tax years 2009 through 2012, Defendant authorized the filing
6 of her U.S. Individual Income Tax Returns before they were filed with the
7 IRS.
8 Defendant willfully failed to file FBARs for tax years 2009 through
9 2012
10 52. For the years 2009 through 2012, Defendant knew that she was
11 required to file an FBAR with the IRS by June 30 of the following year and
12 report each foreign bank account that she owned or had signature authority
13 over with a balance of over $10,000.
14 ///
15 ///
16 ///
17
18
19
20
21
22
23
24
25
26
27
28
9
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 10 of 18 Page ID #:10

1 Calendar Year 2009
2 53. For the year 2009, Defendant filed an FBAR but willfully failed to
3 report all the foreign bank accounts for which she had a financial interest or
4 signature authority.
5 54. The following is a summary for 2009 of foreign bank accounts
6 that Defendant had a financial interest in, or signature authority over, with
7 a maximum value over $90,000 during the year, the amount she did report,
8 the value of the account on the date the FBAR was due to be filed if it was
9 over $200,000, and the maximum willful FBAR penalty that could have been
10 assessed on those accounts:
11 Maximum
Value
12 Last 4 of Reported by Value on June Maximum
13 Foreign Account Maximum Defendant on 30, 2010 (if Willful FBAR
Bank Number Value in 2009 FBAR over $200,000) Penalty
14 Woori Bank 0361 $ 1,217,582 $ - $ 100,000
15 Woori Bank 0365 $ 264,209 $ - $ 100,000
Woori Bank 0368 $ 266,384 $ - $ 100,000
16 Woori Bank 2033 $ 1,430,707 $ - $ 100,000
Woori Bank 2308 $ 536,492 $ - $ 100,000
17
Woori Bank 3441 $ 1,677,843 $ - $ 100,000
18 Woori Bank 3626 $ 1,594,578 $ - $ 100,000
Woori Bank 4317 $ 472,484 $ - $ 100,000
19 Woori Bank 5806 $ 175,928 $ - $ 100,000
20 Woori Bank 6005 $ 1,674,537 $ - $ 100,000
Woori Bank 6411 $ 528,352 $ 319,716 $ 100,000
21 Woori Bank 6658 $ 2,034,712 $ - $ 100,000
22 Woori Bank 6817 $ 438,357 $ - $ 100,000
Total Maximum Penalty $ 1,300,000
23
24
55. On August 20, 2019, the IRS assessed a willful FBAR penalty
25
against Defendant for the year 2009 in the amount of $1,014,109.85.
26
27
28
10
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 11 of 18 Page ID #:11

1 Calendar Year 2010
2 56. For the year 2010, Defendant filed an FBAR but willfully failed to
3 report all the foreign bank accounts for which she had a financial interest or
4 signature authority.
5 57. The following is a summary for 2010 of foreign bank accounts
6 that Defendant had a financial interest in, or signature authority over, with
7 a maximum value over $90,000 during the year, the amount she did report,
8 the value of the account on the date the FBAR was due to be filed if it was
9 over $200,000, and the maximum willful FBAR penalty that could have been
10 assessed on those accounts:
11 Maximum
Value
12 Last 4 of Reported by Value on June Maximum
13 Foreign Account Maximum Defendant on 30, 2011 (if Willful FBAR
Bank Number Value in 2010 FBAR over $200,000) Penalty
14 Woori Bank 1017 $ 1,829,760 $ - $ 100,000
15 Woori Bank 1478 $ 487,504 $ - $ 100,000
Woori Bank 2033 $ 967,267 $ - $ 100,000
16 Woori Bank 2274 $ 5,410,828 $ - $ 100,000
Woori Bank 2323 $ 8,339,809 $ - $ 100,000
17
Woori Bank 2567 $ 578,818 $ - $ 100,000
18 Woori Bank 2748 $ 423,580 $ - $ 100,000
Woori Bank 3441 $ 136,278 $ - $ 100,000
19 Woori Bank 4207 $ 2,190,102 $ - $ 100,000
20 Woori Bank 4765 $ 5,084,023 $ - $ 100,000
Woori Bank 4889 $ 849,328 $ - $ 788,497 $ 394,248
21 Woori Bank 6397 $ 1,063,945 $ - $ 100,000
22 Woori Bank 7795 $ 270,687 $ - $ 100,000
Woori Bank 9362 $ 1,148,057 $ 305,885 $ 204,453 $ 102,226
23 Woori Bank 9368 $ 424,488 $ - $ 100,000
Total Maximum Penalty $ 1,796,474
24
25 58. On August 20, 2019, the IRS assessed a willful FBAR penalty
26 against Defendant for the year 2010 in the amount of $1,014,109.85.
27
28
11
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 12 of 18 Page ID #:12

1 Calendar Year 2011
2 59. For the year 2011, Defendant filed an FBAR but willfully failed to
3 report all the foreign bank accounts for which she had a financial interest or
4 signature authority.
5 60. The following is a summary for 2011 of foreign bank accounts
6 that Defendant had a financial interest in, or signature authority over, with
7 a maximum value over $90,000 during the year, the amount she did report,
8 the value of the account on the date the FBAR was due to be filed if it was
9 over $200,000, and the maximum willful FBAR penalty that could have been
10 assessed on those accounts:
11 Maximum
Value
12 Last 4 of Reported by Value on June Maximum
13 Foreign Account Maximum Defendant on 30, 2012 (if Willful FBAR
Bank Number Value in 2011 FBAR over $200,000) Penalty
14 Woori Bank 0302 $ 2,195,780 $ - $ 100,000
15 Woori Bank 0758 $ 3,021,000 $ - $ 100,000
Woori Bank 2033 $ 162,663 $ - $ 100,000
16 Woori Bank 2323 $ 8,093,548 $ - $ 100,000
Woori Bank 3441 $ 141,448 $ - $ 100,000
17
Woori Bank 3570 $ 777,162 $ - $ 100,000
18 Woori Bank 4681 $ 2,125,485 $ - $ 672,656 $ 336,328
Woori Bank 4889 $ 912,641 $ - $ 830,069 $ 415,035
19 Woori Bank 5417 $ 586,620 $ - $ 100,000
20 Woori Bank 6411 $ 176,629 $ - $ 100,000
Woori Bank 9362 $ 714,908 $ 305,885 $ 100,000
21 Total Maximum Penalty $ 1,651,363
22
61. On August 20, 2019, the IRS assessed a willful FBAR penalty
23
against Defendant for the year 2011 in the amount of $1,014,109.85.
24
25
26
27
28
12
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 13 of 18 Page ID #:13

1 Calendar Year 2012
2 62. For the year 2012, Defendant filed an FBAR but willfully failed to
3 report all the foreign bank accounts for which she had a financial interest or
4 signature authority.
5 63. The following is a summary for 2012 of foreign bank accounts
6 that Defendant had a financial interest in, or signature authority over, with
7 a maximum value over $90,000 during the year, the amount she did report,
8 the value of the account on the date the FBAR was due to be filed if it was
9 over $200,000, and the maximum willful FBAR penalty that could have been
10 assessed on those accounts:
11 Maximum
Value
12 Last 4 of Reported by Value on June Maximum
13 Foreign Account Maximum Defendant on 30, 2013 (if Willful FBAR
Bank Number Value in 2012 FBAR over $200,000) Penalty
14 Woori Bank 2001 $ 128,677 $ - $ 100,000
15 Woori Bank 3441 $ 128,677 $ - $ 100,000
Woori Bank 3558 $ 3,048,903 $ - $ 2,780,514 $ 1,390,257
16 Woori Bank 3908 $ 97,709 $ - $ 100,000
Woori Bank 4681 $ 919,756 $ - $ 100,000
17
Woori Bank 4889 $ 899,416 $ - $ 930,959 $ 465,480
18 Woori Bank 5183 $ 99,033 $ - $ 100,000
Woori Bank 5417 $ 296,314 $ - $ 100,000
19 Woori Bank 8765 $ 630,809 $ - $ 100,000
20 Woori Bank 9362 $ 577,415 $ - $ 550,437 $ 275,219
Woori Bank 9546 $ 2,684,937 $ - $ 100,000
21 Woori Bank 9689 $ 113,902 $ - $ 100,000
22 Total Maximum Penalty $ 3,030,955

23 64. On August 20, 2019, the IRS assessed a willful FBAR penalty
24 against Defendant for the year 2009 in the amount of $1,014,109.85.
25
26
27
28
13
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 14 of 18 Page ID #:14

1 FBAR Penalty Assessment
2 65. On April 23, 2018, Defendant signed a Consent to Extend the
3 Time to Assess Civil Penalties Provided by 31 U.S.C. § 5321 for FBAR
4 Violations for the years 2009, 2010, 2011, and 2012 to extend the statute of
5 limitations on assessment to December 31, 2019.
6 66. On August 20, 2019, the IRS assessed willful FBAR penalties
7 against Defendant for tax years 2009 through 2012 in the amount of
8 $1,014,109.85 per year for a total of $4,056,439.40.
9 67. On August 26, 2019, notice and demand for payment was sent to
10 Defendant for tax years 2009 through 2012.
11 68. Despite timely notice and demand for payment of the FBAR
12 assessment, Defendant has failed to pay the FBAR and late payment
13 penalties assessed against him for tax years 2009 through 2012.
14 69. Interest and penalties have accrued on the assessed FBAR
15 penalties as provided by law.
16 70. As of August 6, 2020, Defendant was liable to the United States
17 for $4,330,276.85, which is comprised of the FBAR penalty, interest, and
18 penalties for late payment under 31 U.S.C. § 3717(e)(2) for tax years 2009
19 through 2012.
20 ///
21 ///
22 ///
23
24
25
26
27
28
14
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 15 of 18 Page ID #:15

1 III. Relief Requested
2 WHEREFORE, the United States of America requests the following
3 relief from the Court:
4 A. Enter judgment in favor of the United States of America and
5 against Defendant in the amount of $4,330,276.85 as of August 6, 2020, plus
6 all statutory accruals, including interest and penalties, plus costs and
7 expenses;

8 B. Grant the United States its costs incurred in bringing this action;

9 and
C. Order any further relief the Court deems just and appropriate.
10
11
Respectfully submitted,
12
TRACY L. WILKISON
13 Acting United States Attorney
THOMAS D. COKER
14 Assistant United States Attorney
Chief, Tax Division
15
16
Dated: August 20, 2021 /s/
17 GAVIN GREENE
Assistant United States Attorney
18 Attorneys for the United States of America
19
20
21
22
23
24
25
26
27
28
15
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 16 of 18 Page ID #:16

Exhibit A
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 17 of 18 Page ID #:17

Last 4 of
Account Balance in Balance in Balance in Balance in
Foreign Bank Number 2009 2010 2011 2012
Woori Bank 0207 Yes
Woori Bank 0302 Yes Yes Yes Yes
Woori Bank 0361 Yes Yes Yes Yes
Woori Bank 0365 Yes Yes Yes
Woori Bank 0368 Yes Yes Yes
Woori Bank 0758 Yes
Woori Bank 1017 Yes
Woori Bank 1478 Yes
Woori Bank 1926 Yes
Woori Bank 2001 Yes Yes Yes
Woori Bank 2033 Yes
Woori Bank 2274 Yes
Woori Bank 2308 Yes
Woori Bank 2323 Yes Yes
Woori Bank 2567 Yes Yes Yes
Woori Bank 2748 Yes
Woori Bank 3001 Yes Yes Yes Yes
Woori Bank 3441 Yes
Woori Bank 3558 Yes Yes Yes
Woori Bank 3570 Yes
Woori Bank 3626 Yes
Woori Bank 3627 Yes Yes Yes
Woori Bank 3908 Yes Yes Yes
Woori Bank 4186 Yes
Woori Bank 4207 Yes
Woori Bank 4317 Yes
Woori Bank 4681 Yes
Woori Bank 4708 Yes
Woori Bank 4765 Yes Yes Yes
Woori Bank 4889 Yes
Woori Bank 5183 Yes
Woori Bank 5282 Yes
Woori Bank 5293 Yes
Woori Bank 5301 Yes
Woori Bank 5417 Yes
Woori Bank 5711 Yes Yes Yes
Woori Bank 5806 Yes Yes Yes
Woori Bank 6005 Yes Yes
Woori Bank 6048 Yes
Case 2:21-cv-06746 Document 1 Filed 08/20/21 Page 18 of 18 Page ID #:18

Last 4 of
Account Balance in Balance in Balance in Balance in
Foreign Bank Number 2009 2010 2011 2012
Woori Bank 6258 Yes Yes
Woori Bank 6397 Yes Yes
Woori Bank 6411 Yes
Woori Bank 6539 Yes
Woori Bank 6658 Yes
Standard Chartered* 6699 Yes
Woori Bank 6817 Yes Yes
Woori Bank 7795 Yes Yes
Woori Bank 7808 Yes
Woori Bank 8740 Yes Yes
Woori Bank 8765 Yes
Woori Bank 9362 Yes Yes
Woori Bank 9368 Yes Yes
Woori Bank 9534 Yes
Woori Bank 9546 Yes
Woori Bank 9676 Yes
Woori Bank 9689 Yes Yes

* Standard Chartered First Bank Korea Limited

File and source

File: 1.pdf
Size: 229,676 bytes
SHA-256: 73e1bd2b466dadb8f7e2b19c431889e960f6713cbb4131f0023f869a4fa1decc
Our copy: 1.pdf
Original: No public link identified.