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

However, this judgment is delivered against Defendant B.

Defendant

A serves as the representative director of C Co., Ltd. (hereinafter referred to as “C”) for the purpose of manufacturing and selling food from May 2005, and is a person in charge of overall management, such as personnel affairs, finance, and funds, and Defendant B is a person who served as the president from March 2001 to March 201 through C’s director and vice president.

In addition, Defendant A, as an affiliate of C, is also an affiliated company of D Co., Ltd. (E prior to the change, company name change to F Co., Ltd. on August 28, 2017, hereinafter “D”), and G Co., Ltd. (hereinafter “G”) that supplies packaging gamblings, etc. as the representative director of D Co., Ltd. (hereinafter “E”), and exercises overall control over each company’s management.

1. The Defendants conspired to commit a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) of the Defendants, by taking advantage of the fact that Defendant A received food raw materials, packaging boxes, etc. necessary for the manufacture and sale of food, such as would be an affiliate company of the representative director of the Defendant A, from the victim D and the victim G, the victim company’s employees were supplied with the goods that the victim company supplied to C by the victim company to the document-based company (the “one-halfercom”). The victim company received the delivery money that the victim company would have to receive from C from the document-based company (the “one-halfer”) and then deducted it by private use.

Defendant A, the representative director of the victim D, for embezzlement of the victim D, made a sale in the name of the company of J (hereinafter referred to as the “J”) that: (a) around October 2007, Defendant A, the head of D factory, for the purpose of the investment consulting business; (b) around September 2003, the establishment of the legal entity was made by Defendant A for the purpose of the investment consulting business; (c) it did not carry out the business but did not have any physical basis, such as employees, offices, etc.; and (d) it