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

The Defendant, while serving as the head of the “E” incorporated foundation in Nam-gu Incheon Metropolitan City D, was engaged in the management of G childcare centers in the Nam-gu Incheon Metropolitan City, and I childcare centers in the Nam-gu, Incheon Metropolitan City, and was in charge of L’s accounting affairs operated by the victim K in Incheon Gyeyang-gu.

On July 29, 2010, the Defendant voluntarily consumed the amount of KRW 5,233,42, which was kept in the Suhyup account (M) in the name of the I Child Care Center in the name of operating expenses for I Child Care Center, and then voluntarily consumed the amount of personal living expenses.

From that time to March 17, 2011, the Defendant arbitrarily withdrawn cash amounting to KRW 139,91,698 in total from each account under the name of I Child Care Center and G Child Care Center, or embezzled operating expenses kept in each account under the name of L in order to conceal the aforementioned voluntary withdrawal, as shown in the attached list of crimes, by arbitrarily transferring them to the account under the name of each Child Care Center.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of N police statement;

1. Documents related to the appropriation of separate subsidies, details of account transactions in child-care centers, investigation reports (verification, etc. of details of account transactions), and application of statutes on details of financial transactions;

1. Articles 356 and 355 (1) of the Criminal Act (including each victim) and the choice of imprisonment with prison labor for the crime concerned;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. The reason for sentencing under Article 62-2 of the Social Service Order Criminal Act [the scope of recommending punishment] Type 2 (100 million won or more to 50 million won) (6-2 years) (special mitigation) in the mitigation area (6-2 years), in a case where punishment is not granted or significant damage is recovered [the decision of sentence] in a case where favorable circumstances: there is no record of punishment of imprisonment without prison labor or more, a significant amount of damage can be recovered, and the victim K does not want punishment.