The Defendant is the vice president of the Victim D Co., Ltd., a food trade company located in Yeongdeungpo-gu from September 2009 to February 2013, 2013, and is actually in the position of operating the company and managing the company's funds upon delegation by E, the representative director.

1. The Defendant embezzled the corporate account with the intent to withdraw the funds of the victim company and use them as his/her daily living expenses, etc. on the basis that he/she is carrying out the business of using funds and accounting of the victim company.

On October 23, 2009, the Defendant transferred KRW 5 million from the new bank account (F) in the name of the victim company to his wife G account (H) without accounting settlement, and used it at will as living expenses, etc.

The Defendant embezzled the amount of KRW 5 million of the victim company from that time to June 1, 2012, including embezzlement of KRW 5 million by the victim company’s money, and embezzled KRW 190,947,510, total sum of the money of the victim company over 30 times, as shown in attached Table 1, from that time.

2. The embezzlement of the use of a corporate card is with a new bank corporation card owned by the victim company designated to be used for the purpose of business, which is not for the purpose of business but for the personal use.

On October 10, 209, the Defendant, at the J branch located in Seongdong-gu, Sungnam-si, Sungnam-si, purchased Doz for personal purposes, and embezzled 6,200 won with the above corporate card by approving it. From that time until October 7, 2012, the Defendant embezzled 16,680,440 won in total on 257 occasions, as shown in attached Table 2, from October 7, 2012, using the above corporate card.

3. No person who imports goods in violation of the Customs Duties Act shall file a false declaration on the name, standard, quantity, price, etc. of such goods in order to influence the determination of the amount of customs duties;

Nevertheless, the Defendant, around December 24, 2009, was California L&AG.