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

From March 9, 2012 to March 15, 2013, the Defendant is a person who has been engaged in accounting affairs such as the payment of golf games fees and the payment of various taxes at the victim B Co., Ltd. located in the third floor of Seocho-gu Seoul Metropolitan Government, Seocho-gu, Seoul.

On March 7, 2013, when the defendant kept the funds of a company deposited in the Japanese bank account (D) in the name of the victim company for its business on behalf of the victim company, the defendant remitted 1,213,580 won to the national bank account (F) in the name of the defendant as the representative director of the victim company E who was the representative director of the victim company for the payment of Gap tax, and then embezzled by using it as a repayment of debt and living expenses around that time, and embezzled 23,265,080 won in total four times as shown in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to each detailed statement of deposit transactions, detailed statement of passbook transactions (SCBD), and personal financial transactions (inwards, National BankF);

1. Article 355 (1) of the Criminal Act applicable to the crime;

1. Imprisonment with prison labor chosen;

1. Article 62 (1) of the Criminal Act;

1. Articles 25(1) and 31(1) and (2) of the Act on Special Cases concerning the Promotion, etc. of Litigation, etc., of Compensation Orders

1. The grounds for sentencing under Article 31(3) of the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings, which declared provisional execution, are not less than those of the defendant, but the punishment as ordered is determined by taking into account the primary offender, the confession of all the crimes, and the age, home environment, etc. of the defendant.