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

On July 1, 2015, the Defendant served as the representative director of the said company from May 19, 2016 to November 2, 2017, after taking office as a director of the liquor wholesale company C, which is located in Hepo-si B.

1. Occupational embezzlement;

A. A. Around January 4, 2016, the Defendant, as a director of the above company, was under pressure due to the business operation and pressure of the above company while carrying out the business and accounting work, borrowed KRW 160,000,000 from D in the name of the corporation in order to raise funds to pay for the operating funds and taxes in arrears for the company, and embezzled the amount of KRW 65,474,860 at his/her own discretion from the day of business kept in custody for the above company on behalf of the victim.

B. Around August 2016, the Defendant, as the representative director of the above company, has been in general in charge of business and accounting affairs, received a loan of KRW 30,000,000 from the above E and embezzled at will from a member of the company in the course of business custody for the above company, which is the victim, while he/she was in business custody for the above company, while he/she received the loan of KRW 30,000,000 from the above company, and embezzled it.

2. On July 2016, the Defendant in occupational breach of trust: (a) at the office of the foregoing company around July 2016, the Defendant did not enter the said company as a joint guarantor with respect to the business related to the business affairs of the foregoing company while carrying out the overall business affairs of the said company as the representative director of the said company; (b) despite the occupational duties, the Defendant and the right holders of the said company, such as the Defendant and the F, in violation of their duties, entered the said company as a guarantor when there is a lack of “G” funds created and invested in their personal funds; and (c) then, (d) took out the said company as a victim as a guarantor by getting loans of KRW 25,00,000 from the liquor company, such as H and I, to repay the above loans at around 2017.