However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

The Defendant is a person who served as the managing director of the victim D farming association located in Incheon Strengthening-gun C (hereinafter “D”) from April 2013 to April 2016 and was engaged in the business of managing funds and accounts of the said D.

1. Occupational embezzlement;

A. When Defendant and E, the representative director of the above D, participated in the F Co., Ltd. (hereinafter “F”) and took part in the above F’s business with G, the representative director of the said F, and the Defendant, E, and G, on November 6, 2013, entrusted the said G with the authority to prepare a document of debt repayment (a quasi-consumption lending) to the KF to the effect that the said F will repay the debt amounting to KRW 191,93,00 to the KF and to the KF, and that the said D was entirely separate from the said F, and there was no fact that the said F would have been transferred business transfer, such as taking over the above F’s credit and debt.

On August 21, 2014, the Defendant, at the foregoing D office, remitted KRW 6 million to the said D office for debt repayment of the said D agricultural cooperative, and, as if the said D had been paid out rice purchase price from said D, he/she managed the accounts as if he/she had been paid out of said D, from then on October 21, 2014, and embezzled all the amounts of KRW 88.6 million, as shown in the attached Table 1 of the List of Offenses Act, from October 21, 2014, up to six times as in the attached Table 1.

나. 피고인은 2014. 7. 10. 처남댁인 H으로 하여금 그녀 명의의 통장( 계좌번호: I) 을 발급 받아 소지하고 있는 것을 기화로 2015. 7. 15. 위 D 사무실에서 사실은 위 D이 J으로부터 3,956,240원 상당의 벼를 수매한 사실이 없음에도 위 3,956,240원을 J에 대한 벼 수매대금을 지급한 것처럼 회계처리한 후 3,956,240원을 피고 인의 계좌로 송금한 것을 비롯하여 2014. 7. 31. 경부터 2015. 12. 4. 경까지 사이에 별지 범죄 일람표 2 기 재와 같이 모두 9회에 걸쳐 합계 금 9,089...