From December 1, 2005, the Defendant is a person who runs the business of processing agricultural machinery parts with the trade name of E-factory and G Co., Ltd. located in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-do and in G Co., Ltd. located in the F of Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-do.

1. Embezzlement;

A. On October 1, 2008, the Defendant: (a) prepared a “facility lease agreement” under the name of the lessor and lessee, and leased and used the said machinery in possession, on the condition that the Defendant would pay KRW 2.3 million from October 1, 2008 to October 1, 201; and (b) completed a “facility lease agreement” under the name of the victim’s agent with respect to the “www/500 Hamw/50” (No 3442/61) owned by the victim I at the E’s factory located in Geumsan-gun (H); and (c) leased and used the said machinery.

Since then, on July 30, 2009, the Defendant sold the above machinery to E in lieu of paying the debt amounting to KRW 148,021,564 at the above office around July 30, 2009, and issued a tax invoice pursuant thereto, and embezzled it by selling at will the above machinery equivalent to KRW 60,000,000 at the market price owned by the victim.

B. On January 29, 2009, at the same place as the preceding paragraph, the Defendant: (a) prepared a “contract for the lease of facilities in the name of the lessor, K, and lessee for the first year on the condition that “the lease period: from January 29, 2009 to January 31, 2010,” and “the monthly rent of KRW 2.5 million” with respect to the Belgium processing machinery (No. 501606, No. 11606, No. 2500) owned by the victim K and the victim; and (b) leased and used the said machinery.

The defendant, while keeping the above machinery for the victim, sold the above machinery to E in lieu of paying 148,021,564 won to the above E around July 30, 2009, and issued a tax invoice and issued it 80.