A and B shall be punished by imprisonment for eight months.

However, with respect to the defendant A and B, respectively, from the date this judgment becomes final and conclusive.

Defendant

A is a person who served as a representative director of (ju)M, a subsidiary of (ju)L from March 2007 to March 26, 2008, and works as a representative director of (ju) N from April 7, 2008.

Defendant

B is a person who served as a producer at (ju from April 7, 2008 to April 11, 2008) L’s strategic planning office from February 2007 to (ju) from April 11, 208.

Defendant

A is an occupational duty that shall not cause damage to the company, such as using funds deposited in (State)L in charge of financial affairs, and Defendant B is in charge of planning affairs, and that the funds deposited in (State)L are used for the company.

Nevertheless, on January 18, 2008, the Defendants: (a) established a PP, the representative director of the (ju)L, (b) OM, and (c) intended to deduct the money deposited in the (ju)L from the money deposited in the (ju) online game service under the name of (ju) P while using the (ju) and (ju)M’s human resources and physical organization.

On January 21, 2008, the Defendants: (a) LL and (b) L used the human resources and physical organization ofM to run the advertisement agency business, but (b) LL used the advertising agency business without any manpower or facility for the advertisement agency business; (c) as if L were to run the advertising agency business, the Defendants got off KRW 46,90,000 for the advertisement agency business as if they were to run the advertising agency business.

On March 10, 2008, the Defendants continued to deposit KRW 57,200,00 from (ju Q to (ju) as advertising agency fee, and (ju) the R, the director of the accounting division of L, reported this to the Defendant A, Defendant B, who was next, handled as if it was deposited in (ju) L, and first sent KRW 51,70,000 to (ju)P established by the Defendants, and then deposited KRW 51,700,000 to the (ju)P established by the Defendants. Accordingly, the above R deposited KRW 51,70,000 in (ju)P.

As such, the Defendants should use the funds deposited in the victim (LL) company for the said company.