A Imprisonment of 10 months, Defendant B shall be punished by a fine of 5 million won, respectively.

However, Defendant A.

The defendant is the representative director of the Eul corporation with E in Jung-si and 203, who is the representative director of the Eul corporation with E in 203, and the defendant B is the corporation established for the purpose of soil construction business and construction work.

1. Defendant A

A. The Defendant: (a) made a false wage payment to a person who is not an employee of the company; or (b) raised a secret fund by unfolding the subcontract construction cost payable to the customer; and (c) brought up part of the funds for personal use at will.

From October 27, 2010 to November 11, 2013, the Defendant falsely listed 12 to 16 members including F who were not working in the said company as employees of the said company, and then recovered KRW 453,714,431 on a monthly salary, and then recovered the difference between 1,865,956,934 won and 1,865,934 won in total by means of recovering 1,412,242,503 won from the payment of construction expenses by the subcontractor to the subcontractor.

On November 26, 2010, while the Defendant kept the aforementioned funds for the victim B corporation, he/she transferred three million won out of the funds to the account in the name of his/her wife H, and embezzled them by arbitrarily using them for personal purposes, such as living expenses, etc.

In addition, from November 5, 2010 to November 11, 2013, the Defendant embezzled KRW 140,225,720 out of the above funds for personal purposes, such as personal insurance premium, living expenses, and purchase of goods in shopping malls, on 104 occasions, including the following:

B. On December 26, 2012, the Defendant violated the Framework Act on the Construction Industry (hereinafter “the Framework Act”) ordered B Company to “direct construction” at KRW 2,519,631,00 of the total construction cost from the viewing of the ignified Viewing.

A constructor may subcontract any construction works he/she has contracted only to a constructor who has registered the type of business corresponding to the details of the construction works, and perform the construction works.