Defendant was engaged in the preparation and management of funds, such as pre-delivery slips, school meal contract, and so on from January 1, 2007 to March 2009 to Da (hereinafter “E”), which is one’s own bank account under the name of the victim’s bank account (hereinafter “G”) and KRW 3,00,000,000 from March 1, 209, to the Busan Central Bank’s bank account (hereinafter “F”)’s joint operation; hereinafter “instant company”). The Defendant deposited KRW 14 months in Busan Central Bank’s deposit account (hereinafter “Seoul”) for the total period of 0 months from 0 to 14 months from 200,000 after the commencement of the instant business. The Defendant deposited KRW 3,00,000 deposited from the Defendant’s office to the Defendant’s bank account under the name of the victim’s bank account (hereinafter “F”), and deposited KRW 4,000 in Busan Central Bank’s deposit account (hereinafter “Seoul National Bank”).

[In regard to the above money, the Defendant’s defense counsel stated that he remitted the above money to KRW 144,442,00 in total to the account in the name of G, the Defendant’s personal account (No. 169, 185, 186) and H (hereinafter “H”) (No. 90, 99, 170). However, all of them asserted that the Defendant repaid the money borrowed by the victims under a monetary consumption lending contract between G and the victims.

However, according to the evidence adopted and examined by the court, the following circumstances: (i) all victims testified that no one borrowed the opening business fund of the instant company from G, etc., and (ii) the Defendant entered money into the account in the name of Defendant, G, and H from the account of the instant company that was entirely managed by the Defendant, and (iii) the account in the name of G.