2. Provided, That the above punishment shall be imposed for two years from the date this judgment becomes final and conclusive;

On August 11, 2004, the Defendant entered into a joint investment agreement with the victim C and D, other than the seller, to jointly purchase the 3/4 shares, excluding the 1/4 shares of J, 330 million won in the purchase price, and to equally divide the investment amount and the profit therefrom, among the 16,543 square meters of forest land, G forest 2,453 square meters, H forest 36,520 square meters of forest, and 18,11 square meters of I forest 1/4 (hereinafter “each real estate of this case”).

On August 24, 2004, the Defendant received money from the victim pursuant to the above agreement (the Defendant claimed that KRW 110 million is KRW 130,000,000,000,000,000 for the victim, but this is not only the circumstance of embezzlement, but does not specify the amount of the crime of embezzlement). On August 24, 2004, the Defendant completed the registration of ownership transfer with respect to the victim’s share in each of the instant real estate and kept 1/4 shares (market price equivalent to KRW 131,682,50,00) of each of the instant real estate for the victim.

On or around April 6, 2012, the Defendant: (a) arbitrarily sold L, 18,11 square meters of 19,11 square meters of I forest in Chungcheongnam-gun, Chungcheongnam-gun; (b) completed the registration of transfer of ownership under L; (c) on or around June 22, 2012, M arbitrarily sold 19,84 square meters of Nandong-gun, Chungcheongnam-gun, Chungcheongnam-gun, and completed the registration of transfer of ownership in M’s name; (d) on or around June 25, 2012, L arbitrarily sold 10,000 won of 00,000 won of 00,000,000 won of 200,0000,000 won of 30,000,000,000 won of 10,000,000,000 won of 30,000,000,000,000 won of 2,313.

In this respect.