C A person shall be punished by imprisonment for one year.

However, the above sentence against Defendant C for a period of two years from the date this judgment became final and conclusive.

Defendant

C as the representative director of the victim F Co., Ltd. in Yeonsu-gu Incheon Metropolitan City D E, was engaged in the management of the company's funds while taking overall charge of the business of the company.

Defendant

C From August 21, 2013 to August 20, 2015, the victim company’s office kept the company’s funds in the account in the name of the victim company from around August 21, 2013 to around August 20, 2015, transferred money under the name of fees to the nine accounts, such as G, etc. like the list of crimes, and immediately transferred money to the account in the name of the defendant C or the defendant C’s wife H, and used money for personal purposes, such as living expenses and insurance premiums.

As a result, Defendant C embezzled 44,436,00 won in total of the funds of the victim company that was kept in business.

Summary of Evidence

1. Defendant C’s legal statement

1. Each investigation report (as a result of account tracking (4j) - Confirmation of the suspected transaction details related to the suspicion of raising funds for the FF financing of the sales agency, necessity of tracking additional accounts, results of account tracking (7j) - Matters concerning the raising of funds and the grant of money and valuables to suspects A, etc. by the sales agency) and documents attached thereto;

1. Application of the Act and subordinate statutes to one copy of a certified copy of the register of F corporation;

1. Relevant Article of the Criminal Act and Articles 356 and 355 (1) of the Criminal Act (generally, selection of imprisonment with prison labor);

1. Reasons for sentencing under Article 62(1) of the Criminal Act (the conditions favorable to the following reasons for sentencing)

1. Not more than 10 years of imprisonment with prison labor for the scope of punishment by law;

2. Scope of the recommended punishment according to the sentencing guidelines [type determination] : Type 2 (at least KRW 100 million, less than KRW 500 million) (Special sentencing factors): Reduction factors: One company or family company substantially, where considerable damage has been recovered (where the scope of the recommended punishment is determined and the recommended punishment is revoked) ; Special mitigation area; three months or two years of imprisonment;

3. Taking into account the following circumstances under the sentence of sentence, Defendant C’s age, sex, environment, motive, means, and consequence of the commission of the crime.