A Imprisonment of two years, Defendant B's imprisonment of four years, Defendant C's imprisonment of two years and six months, Defendant D and F, respectively.

Defendant

A is the representative director of T Co., Ltd. (hereinafter “T”) from March 21, 2008 to March 17, 2013, the representative director of T Co., Ltd. (hereinafter “T”), from May 2013 to February 2014, U representative director of U Co., Ltd., from February 2013 to February 2014.

Defendant

B was in office as the vice president from April 2008 to December 2012, 201, and was a person who was in office as the representative director of W W. A comprehensive advertising agency from January 2013 to June 30, 2016.

Defendant

C is a person who served as the head of T planning headquarters team and the head of T from January 2004 to March 17, 2013. A person who served as the representative director from March 18, 2013 to March 18, 2016.

Defendant

E entered T and took charge of accounting and accounting affairs on June 1996, and it is the vice president of T from around 2009 to March 2016 who has been in charge of accounting and accounting affairs as the vice president of T.

Defendant

F is a person who became the head of T planning headquarters from January 2009 to May 2013, and the head of T planning headquarters, from May 2013 to May 201, the F is a person who was employed as the head of T planning 2 headquarters from May 2013.

Defendant

D) From October 2009 to March 2013, when working in the X brand planning division and marketing planning division under the X brand office, it takes charge of the conclusion of an advertising agency contract and the evaluation and management of advertising agency with respect to the advertising of X tobacco products. From March 2013 to March 2013, it takes charge of the manufacture, sale, printing, advertisement, etc. of tobacco related to X’s tobacco products while working as the team leader of the X brand office.

1. Defendant A, B, and F’s joint crimes [Defendant A and B violate the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and Defendant F’s occupational embezzlement] - through false transactions with the subcontractor such as the Z, etc.