U.S. Commodity Futures Trading Commission v. Safety Capital Management, Inc. (d/b/a “ForexnPower”), GNS Capital, Inc. (d/b/a “ForexnPower”), John H. Won, Sungmi Kang, and Tae Hung Kang

District Court, E.D. New York·Decided February 13, 2026·No. 1:15-cv-05551·Unknown

Opinion

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK --------------------------------------------------------------------- X U.S. COMMODITY FUTURES TRADING : COMMISSION, : : Plaintiff, : : - against – : REPORT AND : RECOMMENDATION SAFETY CAPITAL MANAGEMENT, INC. (d/b/a : “FOREXNPOWER”), GNS CAPITAL, INC. (d/b/a : 15-cv-5551 (NGG) (PK) “FOREXNPOWER”), JOHN H. WON, SUNGMI : KANG, and TAE HUNG KANG, : : Defendants. : --------------------------------------------------------------------- X Peggy Kuo, United States Magistrate Judge: The U.S. Commodity Futures Trading Commission (the “Commission”) brought this action against Safety Capital Management, Inc. (d/b/a “ForexnPower”) (“Safety Capital”), GNS Capital, Inc. (d/b/a “ForexnPower”) (“GNS,” together with Safety Capital, “Defaulting Defendants”), John H. Won, Sungmi Kang,1 and Tae Hung Kang (collectively referred to as “Defendants”), alleging violations of the Commodity Exchange Act, 7 U.S.C. §§ 1 et seq. (2001) (the “Act”) and Commission Regulations (the “Regulations”) promulgated thereunder, 17 C.F.R. §§ 1.1 et seq. (2001). (Compl., Dkt. 1.) Before the Court on referral from the Honorable Nicholas G. Garaufis is Plaintiff’s Motion for Default Judgment (“Motion,” Dkt. 74-1), seeking judgment against the Defaulting Defendants. (Aug. 25, 2025 Order.) For the reasons stated herein, the undersigned respectfully recommends that the Motion be granted and damages be awarded as detailed below.

1 On August 25, 2025, the Court dismissed all claims against Sungmi Kang because she had passed away. (Aug. 25, 2025 Order, Dkt. 75 at 2.) BACKGROUND I. Factual Background The following facts are taken from the Complaint (Dkt. 1) and are accepted as true for purposes of this Motion. See Finkel v. Romanowicz, 577 F.3d 79, 84 (2d Cir. 2009). Defaulting Defendant Safety Capital is a New York corporation that did business as “ForexnPower,” and Mr. Kang was its Chief Executive Officer (“CEO”); neither Safety Capital nor

Mr. Kang has ever been registered with the Commission. (Compl. ¶¶ 18, 22.) Safety Capital acted as an unregistered Commodity Pool Operator (“CPO”) with Mr. Kang as its unregistered Associated Person (“AP”) when it told retail foreign currency (“forex”) customers that their funds would be pooled as a commodity pool and that Safety Capital and Mr. Kang would manage that pool. (See id. ¶¶ 49–51.) Instead of using customer pool funds for retail off-exchange forex trading, Safety Capital misappropriated this money for personal and business expenses. (See id. ¶ 42.) Defaulting Defendant GNS is a New York corporation that did business as “ForexnPower” and has been registered with the Commission as a CPO and commodity trading advisor (“CTA”) since October 21, 2013. (Id. ¶ 19.) GNS’s last known place of business was in Queens, New York. (See id. ¶ 19.) Mr. Won was the President of GNS and was registered with the Commission as an AP of GNS from August 2013 to February 2014. (Id. ¶ 20.) Safety Capital and GNS acted as CTAs by collectively managing the retail forex trading

accounts of at least 55 clients, providing retail forex trading advice for compensation or profit, and using mail, internet, and other means of interstate commerce to engage in retail forex transactions. (Id. ¶¶ 53–54.) While acting as unregistered CPOs and CTAs, Safety Capital and GNS did not qualify for any statutory or regulatory exemptions for registering with the Commission. (See id. ¶¶ 52, 55.) Safety Capital and GNS defrauded over 90 customers, in connection with retail off-exchange forex, of over $1.5 million in violation of the Act. (Id. ¶¶ 1–2.) Through ForexnPower, they placed advertisements in Korean language newspapers and radio channels falsely representing that they had a “secret trading method” to generate 10% or more monthly profits. (Id. ¶ 34.) They misappropriated over $622,000 from retail forex pool participants to pay for their business expenses and salaries instead of forex trading for investors. (See id. ¶ 43.) As a result, their retail forex customers lost a total of

nearly $400,000. (Id. ¶¶ 3, 48.) Safety Capital and GNS, while acting as CPOs, failed to operate their commodity pool as a separate legal entity and commingled pool funds with non-pool property. (Id. ¶ 49.) They solicited and accepted funds from investors in a commodity pool for trading retail forex contracts and deposited pool funds into their bank accounts rather than a separate bank account for the pool. (See id.) Starting on or about October 21, 2013, GNS was registered with the Commission as a CPO and CTA. (Id. ¶ 51.) In April 2014, when the Commission served an administrative subpoena for documents on GNS at its business address and Mr. Won’s home address, GNS did not respond. (Id. ¶ 60.) Mr. Won acknowledged receipt of the subpoena on behalf of GNS, but he and GNS failed to produce any information responsive to the Commission’s subpoena. (Id. ¶ 61.) II. Complaint

On September 24, 2015, the Commission filed a six-count Complaint against Defendants, alleging that from at least October 2010 through December 2013, Defendants, while acting as CTAs and CPOs, or APs thereof, fraudulently solicited customers and prospective customers for the purported purpose of trading a pooled investment in connection with agreements, contracts, or transactions in off-exchange foreign currency forex or to open retail forex accounts purportedly managed by Safety Capital and GNS. (See id. ¶¶ 1, 34). The Complaint alleges six violations of the Act and Regulations: 1) Count 1: Retail forex fraud in violation of Sections 4b(a)(2)(A) and (C), 7 U.S.C. § 6b(a)(2)(A) and (C), and Regulation 5.2(b)(1) and (3), 17 C.F.R. 5.2(b)(1) and (3);

2) Count 2: Fraud by a CPO or CTA (or AP thereof) in violation of Section 4o(1)(A)– (B), 7 U.S.C. § 6o(1)(A)–(B);

3) Count 3: Solicitation and acceptance of retail forex orders from retail forex clients without being registered in violation of Section 2(c)(2)(C)(iii)(I)(aa)–(cc), 7 U.S.C. § 2(c)(2)(C)(iii)(I)(aa)–(cc);

4) Count 4: Commingling pool funds with non-pool property in violation of Regulation 4.20(a)–(c), 17 C.F.R. § 4.20(a)–(c);

5) Count 5: Failure to register as retail forex CPOs and CTAs in violation of Section 4m(1), 7 U.S.C. § 6m(1), and Regulation 5.3(a)(2)–(3), 17 C.F.R. § 5.3(a)(2)–(3); and

6) Count 6: Failure to produce documents upon request from the Commission in violation of Regulation 1.31, 17 C.F.R. § 1.31.

The Commission alleges that Safety Capital violated Counts 1 through 5, and that GNS violated Counts 1 through 6. (Compl. ¶¶ 62–110.) The Complaint also alleges that as a controlling person of Safety Capital, Mr. Kang violated Counts 1 through 5 and as a controlling person of GNS, Mr. Won violated all six counts against GNS. (Id.) III.

Free access — add to your briefcase to read the full text and ask questions with AI

U.S. Commodity Futures Trading Commission v. Safety Capital Management, Inc. (d/b/a “ForexnPower”), GNS Capital, Inc. (d/b/a “ForexnPower”), John H. Won, Sungmi Kang, and Tae Hung Kang, (E.D.N.Y. 2026).

U.S. Commodity Futures Trading Commission v. Safety Capital Management, Inc. (d/b/a “ForexnPower”), GNS Capital, Inc. (d/b/a “ForexnPower”), John H. Won, Sungmi Kang, and Tae Hung Kang (U.S. Commodity Futures Trading Commission v. Safety Capital Management, Inc. (d/b/a “ForexnPower”), GNS Capital, Inc. (d/b/a “ForexnPower”), John H. Won, Sungmi Kang, and Tae Hung Kang) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Licci Ex Rel. Licci v. Lebanese Canadian Bank, SAL
673 F.3d 50 (Second Circuit, 2012)
Finkel v. Romanowicz
577 F.3d 79 (Second Circuit, 2009)
Caidor v. Onondaga County
517 F.3d 601 (Second Circuit, 2008)
City of New York v. Mickalis Pawn Shop, LLC
645 F.3d 114 (Second Circuit, 2011)
Commodity Futures Trading Commission v. Kelly
736 F. Supp. 2d 801 (S.D. New York, 2010)