However, the above punishment shall be imposed for two years from the date this judgment becomes final and conclusive.

1. The Defendants’ status, etc. (Death on June 9, 2013), as the founder of a school juristic person E-private teaching institute (hereinafter “E-private teaching institute”) and a G university affiliated with E-private teaching institute, was working as the president of G University from March 1, 200 to February 5, 2010, and was in general in charge of the operation of G University and E-private teaching institutes.

Defendant

A served as the Secretary General of G University from March 2008 to November 201, 201, and was in charge of administrative affairs necessary for the operation of G University, such as the financial accounting and accounting of the G University and the E Institute. On February 1, 2012, the Gwangju District Court sentenced four months of imprisonment with prison labor and one year of suspended execution to forge private documents, etc. on February 9, 2012. On February 5, 2014, the judgment became final and conclusive on February 13, 2014, and was sentenced to ten months of imprisonment with prison labor and two years of suspended execution on February 13, 2014.

Defendant

B, from September 2002 to February 201, 2010, while serving as the F’s father, performed an administrative work to coordinate and plan the affairs of each Ministry, while working as the head of the G University Planning Office. From March 2010 to February 2012, G University was in general in charge of duties as the president of G University.

2. Defendant A

(a) Crimes related to the refund of guarantee money [the occupational embezzlement, violation of the Private School Act] No income belonging to the accounts of school expenses shall be transferred or lent to other accounts.

F The F received guarantee money while employing the professor of G University, etc., and used it for the part necessary for F without appropriating it in the accounts of school expenses, and thus, the guarantee money shall not be refunded out of the accounts of school expenses when the professor, etc. retires.

The F returned KRW 80 million to H on January 16, 2009 (which was employed as professor on March 2, 2001, and retired on January 7, 2009). The Defendant: (a) deposited KRW 80 million, which the F returned as guarantee money on January 7, 2010; (b) deposited the F with the F and the F and the F and approved the disbursement decision at the same time; (c) the Defendant and F and the F’s executive secretary I received instructions on January 8, 2010.