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

On April 9, 2015, the Defendant was sentenced to two years of suspension of execution in August, 2015 due to a violation of the Labor Standards Act and a violation of the Guarantee of Workers' Retirement Benefits Act in the Changwon District Court’s smuggling. The said judgment became final and conclusive on April 17, 2015.

The Defendant: (a) at the office of the agricultural partnership located in Gyeong-gun, Sinnam-gun on April 21, 201; (b) at the office of the agricultural partnership located in Gyeong-Gun, the Defendant: (c) entered into a partnership agreement with the victim to take charge of the purchase and sale of chip and to invest funds; (d) received KRW 50 million from the victim to the agricultural partnership account in the name of the agricultural partnership D on April 21, 201; and (e) transferred KRW 50 million on or around May 9, 201 to the same account under the same name.

Around April 21, 2011, the Defendant, while keeping KRW 100 million from the victim, embezzled the said KRW 100 million for the purpose of the personnel expenses and living expenses of remaining businesses operated by the Defendant at the above agricultural partnership office from around August 21, 201, as well as arbitrarily using KRW 3.9 million in terms of personnel expenses of remaining businesses operated by the Defendant.

Summary of Evidence

1. Defendant's legal statement;

1. Statement to C by the police;

1. A complaint;

1. Details of transactions between the agricultural partnershipD accounts;

1. A written agreement;

1. Previous records: Application of the Acts and subordinate statutes to refer to inquiries and investigation reports (reports accompanied by a final and conclusive judgment and a final judgment);

1. Relevant Article 355 (1) of the Criminal Act, the choice of punishment for the crime, and the choice of imprisonment;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

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

1. Reasons for sentencing under Article 62-2 of the Criminal Act on probation and community service order;

1. The scope of applicable sentences under law: Imprisonment for one month to five years; and

2. Application of the sentencing guidelines [Determination of type] Embezzlement 2 types of embezzlement and breach of trust (one hundred million won or more or less to five hundred million won) [Special Convicts] - Where mitigation elements are not punished or major damage is recovered [decision of recommending area] mitigation area / [Limits of recommending area] 6 months to 2 years [general person] - Occupational embezzlement and breach of trust of mitigation elements.