However, as to the Defendants for two years from the date this judgment became final and conclusive.

Defendant

A works from September 24, 2008 to February 5, 2012 as vice president at the victim F Co., Ltd. (the representative G; hereinafter “victim”) in the victim E from September 24, 2008 to the victim from February 5, 201, while exercising overall control over all the work process from the production to the shipment of the industrial point-of-delivery tape; and Defendant B, from September 24, 2008 to October 10, 201, performed overall control over all the document work on materials and products entered and withdrawn from the factory, while serving as the managing director in the victim company from September 24, 2008 to the managing director, and the Defendants are married.

1. Around July 2010, Defendant A’s occupational embezzlement: (a) produced and supplied the product with a tape processing order issued by the president of H, a trader of the victimized company; and (b) then embezzled the product using the Defendant’s account under the name of the Defendant’s wife B (Account Number:J) rather than the passbook of the victimized company; and (c) transferred KRW 4790,000 to the Defendant’s account under the name of the Defendant’s wife B, which was kept for the victimized company, without returning it to the victimized company.

2. When the Defendants were unable to return money to G, the representative director of the victimized company, and some monthly payments were delayed, the Defendants conspired to prepare a commercial invoice or export specification, etc. as if they were produced and exported by K or L, etc., and deliver the price to the customer, and to embezzlement the products of the victimized company by receiving the payment from the personal account of Defendant B.

The Defendants, from September 6, 201 to September 27, 2011, prepared export-related documents at the factory of the victimized company in the territory of Pakistan from September 6, 201 to September 27, 201, and prepared an export-related document equivalent to 8,128,237 won produced by the victimized company, and embezzled the proceeds from exporting them to “M” as the customer of the victimized company, and then, embezzled the proceeds from remitting to the national bank account (N) in the name of the Defendant B;

B. B. On September 27, 201, the Order: