A. The Defendant and C established a legal entity to import and sell fishery products (e.g., store, straw) through the same business, and C agreed that it will take charge of various tasks such as raising funds for importing fishery products, and the Defendant’s business and fund execution, etc., and the corporate funds agreed that it will use only the importation of fishery products.

B. On February 1, 2012, the Defendant and C established the Plaintiff for the purpose of fishery products distribution business, and registered the Plaintiff as the representative director, C as the in-house director, and the Defendant as the in-house director.

C. The Defendant from January 5, 2012 to the same year

2. By December 24, 200, a sum of KRW 397,950,000, including the Plaintiff’s income from fishery products raised by C, was deposited in the Defendant’s personal account or withdrawn from the Plaintiff’s personal account in the Plaintiff’s name and used it for purposes other than income from fishery products, and thereafter returned to the Plaintiff an amount equivalent to KRW 164,00,00

On May 2012, the Plaintiff prepared a detailed statement of entry and withdrawal (No. 1; hereinafter referred to as “the detailed statement of entry and withdrawal of this case”) which arranged the details of the deposit and withdrawal of fishery products revenues, etc., and entered the total amount of “233,950,000 won,” - KRW 164,000,000,000, in which the Defendant had not used at will and has not returned, and requested the Defendant to prepare a written statement of payment for the above amount. The Defendant written the written statement of entry and withdrawal of this case, stating that “I will be responsible for the above amount” under the above part of the written statement of entry and withdrawal, signed it, and delivered it to the Plaintiff.

E. On April 10, 2014, the Plaintiff filed a complaint against the Defendant with an investigative agency on the charge of occupational embezzlement, and the Defendant, on the grounds that “the Plaintiff’s total amount of the Plaintiff’s corporate funds for the import of fishery products consumed and embezzled KRW 207,62,560 at will,” was sentenced to a judgment of conviction of two years as a suspended sentence in October, and the said judgment became final and conclusive.

(Reasons for Recognition) The defendant No. 1 does not dispute (Evidence No. 1). (In Incheon District Court Decision 2014Ma64, Incheon District Court Decision 2014No109). (The ground for Recognition)