A Imprisonment with prison labor of one year and six months, and Defendant B shall be punished by imprisonment with prison labor of five months.

Defendant

A is the actual representative director of the corporation D (hereinafter referred to as the "D") located in Gwangjin-gu Seoul Special Metropolitan City, who is in charge of overall affairs of the above corporation, and the defendant B is the representative director in the name of D, who is in charge of the above company's accounting and finance.

On April 22, 2014, the Defendants entered into a contract with a collaborative company with the content that they are supplied with products, such as computers and peripheral devices, by the victim company, from the victim company, and that they are supplied to the transaction company, such as KT Co., Ltd. (hereinafter referred to as "KT"), and that they pay the price of supplied goods delivered by the transaction company to the victim company.

The Defendants, under the agreement entered into by the above subcontractor, have products equivalent to KRW 200,274,80 from the victim company on June 23, 2014, and the same year.

8. 4. 53. 53.772,400 won after being supplied with each product and supplied it to GIST, and transferred KRW 46,629,440 on June 24, 2014 to the national bank account in the name of D, including remittance of KRW 46,629,440 to D.

8. From 14. up to 14. A total of KRW 224,337,608 was remitted over five times in total as shown in the list of crimes in the annexed sheet and embezzled the above money by acting in collusion for breach of duties by arbitrarily consuming debts to other clients, payment of wages, etc. while on behalf of the victim during the course of performing duties.

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement to E by the police;

1. A copy of the contract of the subcontractor, a tax invoice, and a detailed statement of electronic transactions;

1. Application of Acts and subordinate statutes on the details of deposit transactions and account transactions;

1. The Defendants: Articles 356, 355(1), and 30 (Overall Control) of the Criminal Act; Defendant A [the scope of recommending punishment] and the basic area (1 to 50 million won) (1 to 3 years) of the punishment of imprisonment for the reason of sentencing; and Defendant A [the scope of recommending punishment] and no person who has committed a crime of this case (the decision of sentencing).