Of the facts charged in the instant case, the first police officer of March 2012 and the first police officer of March 2013, respectively.

1. From 2010 to 2010, the Defendant was in charge of accounting and tax affairs as the director of the victim D’s accounting division who actually operated C. Since October 23, 201, E was in charge of the company’s business management as the representative director under the name of the victim company.

On October 10, 2012, at the victim company office located in Daejeon Dong-gu, Daejeon, the Defendant: (a) stated, “E may be a situation in which the present company obligation reaches KRW 1.3 billion; (b) the company obligation is personally responsible for the company obligation; (c) there is flight after all of the deposits are withdrawn from the bank account in the name of the company; (d) the back will be treated domestically; (e) no penalty is imposed; (e) the Defendant had E withdraw the deposits owned by the victim in cash from the agricultural bank account in the name of the victim company.”

E kept the accounts of the victim company in the custody of the passbook, cash card, and corporate seal book in the name of the victim company for business purposes, and then deposited KRW 150 million in the account of the victim company in the above account in the name of the victim company in Gyeyang-dong, Daejeon-gu, Daejeon-gu, for personal use, and deposited KRW 135 million in the account of the post office in the name of G managed by E, and continued to use the remainder as the director's expense. On October 11, 2012, the victim company's deposit in the above account in the name of the victim company was withdrawn KRW 61.2 million and then deposited KRW 39 million in the above account in the name of the victim company in the name of the victim company at the same place at the same time, and embezzled KRW 21.2 million in total, including the free use of the remainder.

As a result, the defendant instigated E to arbitrarily embezzled money owned by the victim company while in his/her business.

2. The Defendant acquires stolen property on October 1, 201.