A Imprisonment with prison labor for a year and six months, and for a defendant B, for two years, respectively.

provided that this ruling has become final and conclusive.

Defendant

A From June 2005, a de facto management of the Victim D Co., Ltd. D (hereinafter “victim”) from around June 2005, Defendant B concurrently served as the representative director of the victim Co., Ltd., and Defendant B was an adviser of the victim Co., Ltd. who jointly operated the victim Co., Ltd. and carried out business activities, such as contract acceptance.

On October 27, 2008, the Defendants conspired to transfer KRW 811,490,000 from the office of the victim company located in Gangseo-gu Seoul Metropolitan Government F to the deposit account (G) in the name of the victim company to H’s bank account (I) and used KRW 110,006,00 from the above account as personal debt, etc. around October 28, 2008 while the victim company was in the business custody for the victim company.

The Defendants, including this, embezzled the total of KRW 689,006,00 on seven occasions from October 28, 2008 to September 2, 2009, as indicated in the separate crime list, respectively.

Summary of Evidence

1. Defendants’ respective legal statements

1. Legal statement of the witness J;

1. Protocol concerning the examination of suspect by some prosecutors against the Defendants

1. Statement of the police statement to J;

1. The K's statement;

1. A certificate of transfer, a certificate of all registered matters, a copy of a bankbook, each investigation report (Attachment to a copy of the details of passbook transactions in H name), a copy of the check, a statement of financial transaction information, a cashier's checks, check of personal information, and the application of statutes on cashier's checks

1. Article 356, 355 (1), and 30 of the Criminal Act applicable to the crimes and the choice of punishment;

1. Of concurrent crimes, the former part of Article 37, and Articles 38 (1) 2 and 50 of the Criminal Act;

1. Determination as to the Defendants’ assertion under Article 62(1) of the Criminal Act of the suspended sentence

1. The Defendants asserted that the attached list No. 1 was delivered by the victim company from L corporation (hereinafter “L”) which is the customer of the victim company.