However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

The defendant is a representative director of the victim C corporation in Jung-gu Seoul Metropolitan Government and has overall control and management of the overall business of the company including fund management.

In order to promote the transparency of tax payment, the National Tax Service has made the liquor purchase exclusive card and failed to pay in cash to the victim company. However, in the case of some customers, the victim company paid the liquor in cash to the victim company. In the process of resolving this problem, the victim company has made a cash transfer of the amount which is more than the amount received in cash from the victim company's corporate account through the personal account (E bankF) which is the vice president and the accounting officer, from the victim company's corporate account to the D, and returned the amount which is less than the amount received from the customer to the D company's corporate account, and then has paid the liquor with the liquor purchase exclusive card owned by the customer. After that, the D deposits only part of the amount collected from the company's corporate account from the victim company's corporate account, and thereafter, the remaining amount shall be refunded to the victim company's corporate account by means of making a refund with the provisional payment, or issuing a receipt of the price higher than the actual delivery from the G that delivers

1. Around January 2009, even though monthly salary was KRW 4,100,00,000 at the victim company’s office, 1,90,000 is additionally transferred from the above non-funds to the passbook passbook in the name of H bank in the name of the Defendant’s spouse from the above date and time to February 2, 2014, such as being additionally transferred from the above non-funds to the Defendant’s spouse, the above non-funds was additionally transferred 23,212,140 won in total from the above non-funds to February 1, 2014, and embezzled it at will in Seoul including Seoul at around that time;

2. From the above date to January 29, 2014, around March 29, 2004, the victim company transferred KRW 190,000 from the above funds to the J bank head of the J bank under the name of card payment, etc. from the above date and time to January 29, 2014 attached Table 2.