except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

On March 2014, the Defendant, while operating a motor vehicle trading company with the trade name of "C" in Busan Seo-gu, Busan, requested the victim D to sell the vehicle by means of purchase of the vehicle and registration in the name of the said trading company, agreed with the victim to have the profit divided by selling the vehicle, and the victim purchased the vehicle and sold the vehicle in the name of the said trading company and sold it to the victim and paid the profit therefrom to the victim.

1. On March 21, 2014, the Defendant, at the office of the Defendant’s operation located in Seo-gu, Busan, paid KRW 66 million in accordance with the above agreement, and embezzled F Trucks for the Defendant by means of registration in the name of the said trading company after purchasing from E and selling the F Trucks for the Defendant. On May 23, 2014, the Defendant arbitrarily provided the said truck as security and embezzled by setting up a collateral security right of KRW 20,30,000 from G Co., Ltd. on the said truck by providing it as security, and then, embezzled it by setting up the creditor G Co., Ltd. and bond value of KRW 20,30,00.

2. On November 25, 2014, the Defendant continued to possess the said truck on the said truck as above after cancelling the right to collateral security, and then, on September 17, 2015, the Defendant transferred the ownership of the said truck in the name of J, an employee of H management, by arbitrarily borrowing KRW 70 million from the K Savings Bank to provide the said truck as collateral, to enable the obligee to establish a collateral security right of KRW 70 million on the said truck. On September 21, 2015, the Defendant offered the said truck by again borrowing KRW 10 million from the K Savings Bank to provide the said truck as collateral and again offering it to the creditor bank, the creditor bank, and the creditor’s value of the said truck.