A Imprisonment for one year, each of the defendants B, C, D, and E shall be punished by imprisonment for six months.

However, as to Defendant A, this shall not apply.

1. Defendant A, Defendant B, and Defendant C’s joint crime were employed as a general manager in the domestic business of the victim (hereinafter “victim”) K (hereinafter “victim”) located in Mapo-gu Seoul Metropolitan Government during the period from January 2003 to August 6, 2016, and was engaged in duties to take charge of overall management of the victimized company, such as the execution and management of funds, etc. of the victimized company. Defendant B is a person who was engaged in duties to take charge of overall management of the victimized company from September 1, 2010 to July 29, 2016; Defendant C is an employee of the victimized company from March 2, 201 to June 6, 2016 and was engaged in duties to take charge of the execution of transportation expenses and storage fees in receipt of a written request for transportation from the victimized company.

On January 1, 2016, the Defendants gathered to embezzled the funds of the victimized company by having MM request the victimized company for the transportation cost higher than the actual transportation cost, which is a transportation company that trades with the victimized company at the office of the victimized company, and receiving the difference back.

According to the above mother, Defendant A, at the office of the victimized company on January 2016, is expected to establish an individual company upon the retirement of the head office from office to L who is the representative director of (ju)M, at the office of the victimized company.

If a personal company is incorporated, it is proposed to the effect that the initial sales are required and that the difference is deducted after claiming transportation expenses at the time of claiming transportation expenses to the damaged company. It is approved by L. The defendant Eul sent a transportation expense claim with the revised bill to the effect that the transportation expense claim should be corrected if it is sent from the office of the victimized company on February 2016 to N who is an employee of (ju)M in the office of the victimized company on February 2016.

B. The phrase “contributed,” stating that the amount of the claim is KRW 35,604,90,000, even though the shipping cost to be actually claimed by the N on February 2, 2016, is KRW 28,444,90,000, and counted an excessive amount of KRW 6,60,000.