However, from the date of the final judgment of this case, each of the above three years against the Defendants.

Defendants are persons who jointly operate the victim D(D) (hereinafter referred to as “D”), and Defendant A is the representative director of the said company.

1. The Defendants’ joint criminal conduct - the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) entered into a contract to acquire convertible bonds in the name of the victim D in order to establish an educational facility related to the entertainment industry under the name of the victim D, and on January 20, 201, the Defendants transferred KRW 4 billion from the said KFC-KDB Investment Association No. 1 (Industrial Bank) to the KDB Industrial Bank (E) account in the name of the victim D’s convertible bonds for the purpose of paying KRW 4 billion from the said KFC-KDB Investment Association (Industrial Bank).

The Defendants, at the victim D office located in Gangnam-gu Seoul Metropolitan Government, made a false statement of the expenses incurred in relation to the construction of the said KRW 3.7 billion out of the said KRW 4 billion to the business entity “G” established under the name of Defendant B as the cost for the remodeling of a new computer source building according to the entrustment contract for the operation of the said university’s computer processing center, and submitted the false document regarding the expenses incurred in relation to the construction, such as the false interior construction contract and the false tax invoice, to KRFC-KDB components and materials investment association 1 (Industrial Bank) and arranged that the expenses would be paid in advance for the construction expenses in the victim D account book, and remitted the total amount of KRW 3.7 billion out of the total amount of KRW 3.7 billion to the account in the name of “G bank” (H). < Amended by Act No. 11013, Jan. 26, 2011; Act No. 11000, Jan. 31, 2011>

As such, the Defendants conspired and embezzled the victim D’s property by using at will the amount of KRW 3.7 billion owned by the victim D.

2. Defendant A

A. Around September 17, 2012, Defendant A violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) entered into a sub-lease contract with the victim J in the Gangnam-gu Seoul Metropolitan Government Office of Victim J (hereinafter “J”) (hereinafter “K”), which is owned by K (hereinafter “K”), with respect to No. 101 to 109 of the 1st floor of Seoul Jung-gu L Building.