A Imprisonment for two years, each of the defendants B, C, and D shall be punished by imprisonment for one year and six months.

except that this judgment.

On January 9, 2014, Defendant C was sentenced to imprisonment with prison labor for occupational embezzlement, etc. at the Suwon District Court on January 9, 2014 and the judgment became final and conclusive on March 27, 2014.

Criminal facts

Defendant

A The representative director who exercises overall control over the affairs of the Victim L Co., Ltd. (hereinafter referred to as the "victim Co., Ltd.") and the N is a vice-chairperson of the Victim Co., Ltd. (hereinafter referred to as the "Co., Ltd. prior to the change of trade name"), the inside director in charge of affairs, such as management consulting or attracting contracts, and the defendant B is a person in charge of financial and personnel affairs of the Victim Co., Ltd., the victim Co., Ltd. as the vice-chairperson of the Victim Co., Ltd.; the defendant Co., Ltd.

The Defendants agreed to prepare a false document as if they were employed by the family members, etc. of the victim company who do not work as the actual workers in N and the victim company, and agreed to submit the documents necessary for preparing employee documents, bankbooks necessary for paying benefits, and seals necessary to withdraw the benefits paid in cash from the above employees to the bank account in the name of false employees, and offered funds to use the funds for personal purposes of the officers of the victim company for the personal purposes. On August 25, 2006, the Defendants made false entry documents, etc. as if they were actually employed as the actual workers even though theO did not work as the employee in the victim company, and then withdrawn the money immediately transferred from the bank account in the name of the victim company to cash, and used the funds for personal purposes such as golf entertainment expenses, etc. from around August 25, 2006 to May 20, 2010 as stated in the attached list of the victim company from around August 25, 2006 to May 25, 2010.