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

1. From around February 2001 to February 11, 2008, the Defendant served as the secretary at the victim (owner) headquarters of Jongno-gu Seoul Metropolitan Government 501, and has been engaged in accounting affairs, such as the request for product advertisement of the said company, the contact between agencies, membership fees, and advertising expenses.

A. A. Around December 26, 2007, the Defendant: (a) transferred KRW 2,580,000 from E, the representative of the victim, to the Agricultural Cooperative Account under the name of the Defendant; (b) did not use for the production cost of radio advertisements while carrying out business for the victim; and (c) used at will the same time for embezzlement.

B. Around February 1, 2008, the Defendant: (a) transferred KRW 11,319,840 from the above E to the Agricultural Cooperative Account under the name of the Defendant and embezzled KRW 6,319,840 out of the above money for the victim’s occupational storage; and (b) arbitrarily used it at around that time.

2. Around December 26, 2007, the Defendant forged public document documents using a computer located at the above office to notify the amount of the decision on the grant of the subsidy to support joint trademark promotion activities in the title column, and the official document column in the official document column shall determine the amount of the government subsidy for the application for promotion of joint trademark in 07 as follows and notify the application for promotion of joint trademark in the official document column.

The subsidy decision amounted to KRW 220,00,000, and the receipt date column was stated as “the December 26, 2007” and “the Administrator of the Small and Medium Business Administration” and output it.

Accordingly, for the purpose of uttering, the Defendant forged the “Notice of Decision on Granting Subsidies for Joint Trademark Promotion Support Projects” under the name of the Administrator of the Small and Medium Business Administration.

3. On December 30, 2007, the Defendant sent the forged “Notice of the Decision on the Grant of Subsidies for Supporting the Promotion of Joint Trademark” at the above office, as in the preceding paragraph, to F, who is aware of the forgery, by facsimile, as if he were actually issued.

Summary of Evidence

1. The defendant;