A Imprisonment with prison labor for two years and for one year, respectively.

, however, the defendant from the date of this judgment.

Defendant

A entered into a contract for the entrusted operation of store around February 10, 2013 with the victim corporation, who is a car goods company, the victim company, etc., and a person who was engaged in the operation of the store from March 1, 2013 to Seoul, and the defendant B is a person employed by the defendant A as an employee in charge of the above store accounting around July 2013.

The main contents of the entrusted operation contract are as follows:

O A victim shall subsidize the wages of one employee for the deposit, monthly rent, and one employee of the above store.

O Defendant A shall report the daily sales and accounts receivable of the above store to the victim on the following day, and deposit the relevant amount into the account designated by the victim on a daily basis.

O The net profit generated from the above store is divided into 50% for the victim and the defendant A, and the outstanding amount shall be excluded from the share of distribution for the defendant A, and the settlement shall be made at the time the next deposit is completed.

O Other expenses (food expenses, etc.) incurred in the operation of the store shall be borne by Defendant A.

1. Although Defendant A’s occupational embezzlement sold automobile goods to customers and received money from customers, Defendant A had the intent of selling the goods on credit to customers or selling them at a lower price than the actual sales price, and had the victim reported as if sold at a lower price, and intended to embezzled the relevant funds by not depositing the sales amount or the difference to the victim. Defendant B made a separate passbook and account book and instructed Defendant B to enter the relevant funds differently from the facts in the “ekart” accounting program that is linked to automatically reporting to the victim to the victim. Defendant B had the intent to implement it in compliance with the above instruction.

Accordingly, on November 29, 2014, Defendant A sold, installed, and received 570,000 won in cash from F in the above store.