A The defendant shall be punished by imprisonment with prison labor for eight months.

However, the above sentence shall be executed for two years from the date of the final judgment.

Defendant

A is the actual representative director of the victim-based Dispute Resolution Co., Ltd. who manufactures and sells feed in Esan-si, and is in charge of the operation and fund management of the victim-based company, and the defendant B is the defendant A's co-operating who works for the victim-based company from October 1, 2018 and is in charge of the business management.

1. Defendant A

A. In the course of occupational embezzlement due to the diversion of the payment for the sale of feed, the Defendant: (a) received the payment that the victim company supplied and received to his/her customer in the F Bank account in the name of his/her father E (Account Number G) from the Defendant’s wife; and (b) embezzled the amount of KRW 1,501,000 from the said account to the I Bank account in the name of his/her personal debt on November 3, 2018; and (c) arbitrarily used it from the same date to August 1, 2019, using at least 26,84,000 won of the funds of the victim company on a total of 26 occasions from the same date, as shown in attached Table 1, from the same date.

B. On April 1, 2019, the Defendant, due to the diversion of land purchase price, purchased land to be used as a factory site by the victim company. On or around April 1, 2019, the Defendant purchased the land to be used as the factory site, and first purchased K and one parcel outside 2.80 million won in the name of Chungcheongnam-gun, Chungcheongnam-gun, Chonam-gun, and then again purchased the said land from B, the victim company entered into a sales contract as if it purchased the said land from B and received a refund of the difference from B.

Accordingly, around August 23, 2019, the Defendant transferred KRW 140 million out of the difference in the above purchase price from the L Bank account (Account Number M) in the name of the victim company to the N Bank account (Account NumberO) in the name of the victim company and thereafter deposited the above funds in the course of business for the victim company from that time. On October 18, 2019, the Defendant transferred 13,240,400 out of the funds to the virtual account (P) in the name of the defendant for the purpose of paying taxes to the victim company and arbitrarily used them on the same day.