A shall be punished by imprisonment for eight months, by a fine of three thousand won,00,000 won.

However, as to Defendant A, this shall not apply.

"2013 Highest 376"

1. The Defendant, as the representative director of the Victim E Co., Ltd. (hereinafter “victim Co., Ltd.”) located in Thai City from May 2009 to February 21, 2013, has been engaged in the overall management of the victimized Co., Ltd. (hereinafter “victim Co., Ltd.”).

A. A. Around December 8, 2011, the Defendant embezzled KRW 10,000,000, while working in the office of the victimized company’s agricultural account (F) with the Defendant’s name, and then using the Defendant’s credit card payment, etc. at around that time, and embezzled the Defendant’s total amount of KRW 11,243,00,000 over 11 times, as shown in attached Table 1.

B. On February 1, 2012, according to the articles of incorporation of the victimized company’s office, the Defendant acquired the same amount of property benefits by receiving KRW 2,010,940 in the name of the Defendant’s interim settlement of accounts for retirement allowances without a resolution of the general meeting of shareholders in violation of his/her duties, and incurred property damage equivalent to the same amount on two occasions, as shown in the attached Table 2 of the List of Crimes, as well as obtaining property benefits equivalent to the same amount of KRW 4,579,333 in total on two occasions, as stated in the attached Table 2 of the List of Crimes.

2. Defendant B was in office as the chief of the general affairs division of the victimized company from June 10, 2010 to September 15, 2012, and was engaged in accounting affairs of the victimized company, such as employee monthly pay, company operating expenses, etc.

A. On June 2010, the Defendant embezzled KRW 196,930, while working in cash at the office of the victimized company without permission, while carrying KRW 196,930, while working in cash at the victimized company’s office, and uses it for entertainment expenses around that time.