However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

The Defendant is a person who works as an office in the “E certified judicial scrivener office” operated by the victim D in the Guri-si C Building.

On March 19, 2015, the Defendant: (a) accepted an application for the registration of the transfer of real estate ownership from F to G land and building in Nam-si, Nam-si; (b) accepted an application for the registration of the transfer of real estate ownership from F; (c) used the amount of acquisition tax and fees necessary for such registration for the purpose of the Defendant’s apartment purchase fund; and (d) submitted to the public official in charge of the registry, as if he paid real estate acquisition tax, a forged bank’s letter of receipt of acquisition tax and a letter of confirmation and a letter of receipt to the public official in charge of the registry, to apply for

1. Around March 19, 2015, the Defendant: (a) was delegated by F with the application for registration of the transfer of ownership of G land and buildings in Namyang-si; and (b) received KRW 39,150,575 as acquisition tax and fees necessary for such registration from F to the corporate bank account in the name of the victim; and (c) received transfer of KRW 39,150,575 to the corporate bank account in the name of the victim and kept for the victim.

While the defendant kept the above money, he used it for the purpose of the defendant's apartment purchase fund in the above "E certified judicial scrivener office" on the same day.

Accordingly, the defendant embezzled the victim's property.

2. On March 19, 2015, the Defendant forged a private person by having his/her seal affixed to a trade name in the Changdong-dong-dong-si on the ground that he/she did not pay real estate acquisition tax, and submitted it to a registry office for the purpose of uttering after affixing a written confirmation of the receipt of acquisition tax and a written paper stamp, as if he/she had paid the acquisition tax, and submitted it to the registry. The Defendant forged a private person by having his/her personal seal manufactured “the official and gold collection, March 19, 2015, and the branch of the Bank of South Korea”.

3. On March 19, 2015, the Defendant, the above investigator, was forged as set forth in paragraph 2, within the 5-line passenger cars parked in front of the Namyang-dong registry office located in South-dong on March 19, 2015.