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

(State)D (Change to (State) E on December 201) as the representative director of the Defendant, the said State D on December 10, 2010, received a decision to authorize rehabilitation from the Changwon District Court, and the Defendant became the manager of the said corporation authorized to authorize rehabilitation.

1. Where a rehabilitation corporation that violates the Debtor Rehabilitation and Bankruptcy Act intends to repay rehabilitation claims even though the amount of money exceeding 10 million won is less than 10 million won, the receiver shall obtain permission from the court.

Around February 3, 2010, the Defendant, without the permission of the court, paid the F amount of KRW 27,565,177 to F, a creditor of D, to F, who is a creditor of D, in the name of debt repayment.

B. Around February 6, 2010, the Defendant, without the permission of the court, made the said F repay the amount of KRW 57,705,560,00, which should be paid to D, to F, a creditor of D, as the source of debt repayment.

C. Around December 20, 2010, the Defendant, without obtaining permission from the court, used 110 million won as attorney-at-law fees (Attorney H) for administrative litigation related to the (G Road Packing) Construction Work.

Around February 1, 2011, the Defendant, without the permission of the court, transferred the amount of KRW 15 million to F for debt repayment to (D) creditors F of D without the permission of the court.

2. The defendant is a manager of a rehabilitation corporation (owner)D, who is in charge of overall operation of the rehabilitation corporation;

Around January 18, 2011, the Defendant received KRW 100 million out of KRW 200,000,000,000 from the comprehensive construction of a building site, and embezzled it out by using KRW 34,00,000,000,000,000, out of the above money, to the Agricultural Cooperative (J) of the officers of DD, during the course of performing his duties.

Summary of Evidence

1. Defendant's legal statement;

1. Statement made by the police of the F;

1.Each investigation report.