A Imprisonment with prison labor of one year and two months, and Defendant C shall be punished by imprisonment with prison labor of six months.

except that from the date of this judgment.

Defendant

A has been working as the representative director of K Co., Ltd. (hereinafter referred to as “K”) in the Geumcheon-gu Seoul Metropolitan Government J from August 1982, and Defendant C has served from April 2008 to Geumcheon-gu as the representative of L, which is the above K’s subsidiary.

1. Around June 28, 2013, Defendant A’s sole criminal act (occupational embezzlement) obtained KRW 747,074,410 from the Plaintiff’s trader, who is the Plaintiff’s trader, and kept in the account of the Victim Company’s new bank account, Defendant A embezzled a total of KRW 200 million by arbitrarily consuming KRW 10,000 from that time until August 29, 2013, including withdrawing KRW 40,000 in cash around July 2, 2013.

2. Defendant A and C conspired to evade the compulsory execution of the said savings bank by deducting the factory machinery, etc. from the amount of the forced execution due to the delayed repayment of KRW 13.1 billion from the debt owed to the M Savings Bank by the Defendants.

Defendant

A, on February 15, 2013, although there was no borrowing KRW 1.5 billion from Defendant C, around February 15, 2013, “K borrowed KRW 1.5 billion from Defendant C and transferred the above factory machinery, etc. to Defendant C by means of an occupancy revision, with the following: “On February 15, 2013, K borrowed KRW 62, vehicle transport equipment 16, vehicle transport equipment 14, equipment 87, equipment 23 points, etc. owned by K as security; and accordingly, the aforementioned factory machinery, etc. was transferred to Defendant C.

As such, the Defendants conspired to conceal the machinery and apparatus owned by K for the purpose of evading compulsory execution, thereby doing so to the creditor.

Summary of Evidence

1. Each legal statement of the defendant A and C

1. Statement made to the prosecution by the N;

1. A’s copy of the check, the estimated funds in respect of A’s embezzlement, and