1. From July 2012 to November 2015, the Defendant was engaged in the business of arranging students’ study abroad who wish to study abroad while working as the head of the headquarters of the Korea branch of the company F with limited liability (F; hereinafter “Company F”) located in Seocho-gu Seoul Metropolitan Government E and 301, and transferring the amount of study funds from students to a designated bank of a foreign university, a study institution, etc.

On January 21, 2014, the Defendant received from the victim G and H a total of 138,261,314 won from the victims to a new bank account (I) in the name of the above school in order to transfer 40,464,448 won from the victims to a new bank account in the name of the above school, and arbitrarily used it for personal purposes, such as operating expenses of the above branch and other students' studying expenses. From that time until November 4, 2015, the Defendant used the money for the purpose of personal use, such as the payment of expenses for school expenses, etc. from other students, and embezzled the money for personal purposes.

2. On August 17, 2015, the Defendant, at the office of Korea branch of the above F Limited Company: K and L, each visa sent as a me-day by the Australia J for the purpose of uttering, using a program for modification of the pdf file installed in his/her own computer, for the purpose of uttering, from “subclasss 570,” the type of visa (Visa Subclas) as “subclas 572, a student of a junior college,” and the period of stay as “30 Augus 2016” from “20 July 2016” to “pdf files, and then stored it as Pdf files, and then send it to K by e-mail, and cause K to do so.