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

1. From March 20, 2009 to March 20, the Defendant, including the status of the Defendant, was in office as the representative director of the Victim J Co., Ltd. (hereinafter “J”) established for the purpose of manufacturing, processing, and selling food, and was in general in charge of the business or property affairs of the victimized company, and committed the following crimes with the aim of raising funds to K Il et al., in order to support the victimized company’s financial status and cash flow by embezzlement of funds, disbursement of unnecessary expenses, or acquisition of unnecessary assets in operating the victimized company.

2. Criminal facts;

A. A. On June 1, 2009, the Defendant received a proposal from the joint representative director M of K to pay monthly consulting fees for L, a representative director, around June 1, 2009, the Defendant violated his/her duty to provide design consulting, and concluded a design development service agreement with L’s representative N,O, and J monthly payment of KRW 50,000,000 for design consulting fees for L, and around July 8, 2009, the Defendant received 27,272,727 won for design consulting fees under the name of “L” as well as transferred 30,000,000 won for property management consulting fees for the purpose of supporting K’s full-time design consulting, and the Defendant acquired 290,000,000 won for property management consulting fees for the P, 200,000 won for a total of 88,000,0000 won for P, 200,0000 won for P, 300,0000.