From May 1, 2011 to January 19, 2015, the Defendant has been working as an employee of the victim non-Skcco World Co., Ltd., a cosmetics distributor from October 8, 2012 to December 11, 2013, and has overall control over duties such as management of employees of stores, sale of products, registration of POS system, inventory management, cash sales management, etc., operated by the said company, as the occupation of "D", a cosmetic located in Gangnam-gu Seoul Metropolitan Government, operated by the said company, from December 12, 2013 to January 19, 2015.

1. On October 18, 2012, the Defendant: (a) sold cosmetics equivalent to KRW 98,00 in cash to customers without his/her name; and (b) entered this into the pertinent POS system; (c) even if having received from the customers’ return of the cosmetics and not returned in cash; (d) as if having returned the cosmetics to the customers in cash, he/she would bring about KRW 98,000, which he/she kept for business for the victim by means of inputting false details of return to the said POS system; (b) around that time, he/she used the said cash sales amount of KRW 98,00,00 that he/she had kept for business for the victim as personal debt repayment, etc.; and (c) from that time until December 10, 2013, the Defendant embezzled the cash sales amount of KRW 13,720,650, which he/she had kept for business purposes over 156 times by arbitrarily consuming it.

2. On December 14, 2013, the Defendant: (a) sold cosmetics amounting to KRW 50,500 to customers under the name failure in cash; and (b) entered them into the said POS system; (c) even if having received the said cosmetics from the customers and not refunded in cash, the Defendant was in custody for the victim by means of entering false details of return to the said POS system, as if he returned the cosmetics to the customers in cash.