2.Provided, That the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive;

The defendant is the representative director of D Co., Ltd. who conducts software consulting, development and supply business.

1. On November 29, 2010, the Defendant entered into a contract with the said D office located in Guro-gu Seoul Metropolitan Government E-building 1103 to supply the above D office with the said ELNS Co., Ltd. with a total amount of KRW 229,00,000,000 in the supply and installation services of the solar program to the said Gyeongnam Bank with respect to the supply and installation services ordered by the said ELNS from the Gyeongnam Bank. On December 29, 2010, the Defendant entered into the said contract with the victim Co., Ltd. to re-subcontract the above service contract with the victim Co., Ltd. to the F, Ltd., and to pay the service cost immediately upon receiving the payment from ELNS., and entered into a contract between the victim and the above ELNS to supply the solar program and installation services equivalent to KRW 178,20,000.

However, the Defendant was in arrears with wage, employment insurance and industrial accident insurance premiums for the employees of the said D Company, and the Defendant was also liable to the customer. Accordingly, even if the Defendant was paid the service payment from the ELNS, even if the Defendant’s D was paid the service payment from the ELNS under the said sub-subcontract contract, the Defendant was first considered to have repaid the Defendant’s employees’ overdue wages or obligations to other business parties, or paid the Defendant’s claims against the said company first.

Therefore, the Defendant had the victim company complete the provision of the installation service of the Solar Program to the Gyeongnam Bank by February 25, 2011 in accordance with the above service contract until February 25, 2011, and the Defendant received the transfer of KRW 202,620,000 from the ELNS around July 5, 201, but did not pay KRW 178,200,000 to the victim company the above service price of KRW 178,20,00.

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