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

1. The Defendant is a person who, from January 2001, has been engaged in the business of paying wages, national pension contributions, and payment of insurance premiums while operating the HEC company from around January 200 to around the Gu and America.

Around January 2012, the Defendant: (a) was engaged in the business of making up KRW 550,60,603 from the payment of eight victims, including D, who are employees, for the purpose of deducting KRW 550,603 as employee contributions from the national pension insurance premium; and (b) was engaged in the business for the said victims to pay it as the national pension premium; and (c) was arbitrarily used from January 2012 to June 2014, the Defendant embezzled KRW 11,978,823 in the name of the national pension premium from around June 2012 to around June 2014 by arbitrarily using the amount of KRW 6,275,613 in the name of the health insurance premium from around May 201 to around June 2014, the amount of KRW 1,06,051 in the name of the employment insurance premium from around December 2011 to June 4, 2017.

2. From January 2012 to January 17, 2014, the Defendant in violation of the National Pension Act received a written advance notice from the foregoing company to pay KRW 27,141,170 of the national pension premium from the old U.S. branch of the National Health Insurance Corporation to the date of payment of the insurance premium from January 1, 2012 to January 17, 2014, the Defendant did not pay the insurance premium within the payment period without justifiable grounds.

Summary of Evidence

1. Defendant's legal statement;

1. Each statement of E;

1. Application of the monthly arrears details of insurance premiums by place of business, copies of the notice of criminal complaint filed by representatives, each wage ledger, company account books, records of transactions, and employee list-related Acts and subordinate statutes

1. Relevant Article of the Criminal Act, Articles 356 and 355(1) of the Criminal Act (including occupational embezzlement and occupational embezzlement), Articles 128(2)2 and 95(2) of the National Pension Act, and Articles 128(2) of the National Pension Act, each of the choice of imprisonment with labor.