B Imprisonment with prison labor for three years and for two years, each of the defendants A.

1. Defendant B’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) is the representative director of the victim H (hereinafter “victim company”) located in Nam-gu Incheon Metropolitan City from December 26, 2001 to February 23, 201, who has overall control over the business of the victim company, including the company fund. Defendant A is the head of the purchaser company of the victim company from January 1, 2002 to April 30, 2004; Defendant A is the head of the purchaser company of the victim company from May 1, 2004 to April 30, 209; and the director from May 1, 2009 to May 1, 201 to May 1, 2012.

On June 2003, the Defendants conspiredd to embezzled the funds of the victim company by processing or withdrawing transportation costs or materials purchase costs on the ground that the victim company’s personal debt repayment, expenses for the Jeju-do Development Project promoted by I from the office of the victim company, or raising funds such as the activity expenses of the Jeju-do Development Project promoted by I, and paying them to the other party to the transaction and receiving them from the personal account.

The Defendants, at around June 16, 2003, enter a false fact into a purchase of 1,021kg in a company’s purchase computer program while purchasing tin 631kg from J, a trading company that purchased tin 631k, which is located at the contact point, and paid the purchase price of materials.

8. Around 12.12. Around December, the company received return of KRW 3 million from the said company to the foreign exchange bank account in the name of Defendant A, and voluntarily consumed it.

From that time to March 7, 2012, Defendants received a total of KRW 245,585,5850,000 from J, K, L, M, N, etc. on a total of 240 occasions in the same manner as indicated in attached Table 1 to Table 3 of Offenses Act, and used KRW 1.49,400,000 among them as personal debt, purchase of real estate, study expenses for children, etc., and arbitrarily consumed KRW 96,185,40,000,000 for the remainder of KRW 96,1852,40,00 for Defendant A’s shares investment, money trust, and living expenses.