A shall be punished by imprisonment for four years, and imprisonment for two years and six months, respectively.

However, as to Defendant B, this shall not apply.

Defendant

A As the president of the JJ, K (the former L, hereinafter referred to as the “L”), M (the former NN, hereinafter referred to as the “N”), and P Co., Ltd. (the former AJ Co., Ltd. and BI) were changed.

A person in charge of the operation of each of the above companies as the actual manager of the P Co., Ltd. (hereinafter referred to as “O”), P Co., Ltd., and S Co., Ltd., is a person in charge of the operation of each of the above companies. Defendant B, under the direction of Defendant A, who was in charge of the fund, accounting, and tax affairs of the J-affiliated company from March 2007 to August 201, 201, as the managing director of theO from May 6, 2008, as L’s representative director, was in office as N Co., Ltd. from around August 7, 2008 to March 31, 2010.

1. On December 3, 2007, the Defendants concluded a joint project agreement with the victim O (hereinafter “victim”) in relation to the development with the human body reduction around December 3, 2007, as the victim company actually paid KRW 2.5 billion to the victim company using the account in the name of DX for development expenses, etc. under the joint project agreement with DX, and the Defendants conspired to arbitrarily use the said amount from DX to use it.

On December 31, 2007, Defendant B deposited KRW 2.5 billion from the new bank account (DY) in the name of the victim company in the name of the victim company at Samsung-dong, Gangnam-gu Seoul Metropolitan Government, and transferred the amount to KRW 2.5 billion deposited with the employee of DX on the same day, Defendant B withdrawn KRW 2.5 billion deposited with the employee of DX and received the return, and then arbitrarily used it to a person unrelated to the company designated by Defendant A.

As a result, the Defendants conspired and embezzled money owned by the victim company while on duty.

2...