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

1. The Defendant is a representative director of the Victim E Co., Ltd. (hereinafter “victim Co., Ltd.”) located in Yangsan-si, who is engaged in overall management of management and fund management of the said company.

The victim company was established by investment in F and G, etc. for the purpose of manufacturing steel structures, and the share ownership status is F51%, G 20%, and Defendant 9%.

The Defendant, through a false tax invoice, requested the subsidiaries, etc. of the victim company to issue a false tax invoice without any actual transaction with the equity right holders of the victim company, and based on this request, transferred the funds of the victim company to the subsidiaries, etc., the Defendant was able to raise funds by means of receiving return of the remaining funds excluding the amount equivalent to value-added tax among them.

On May 18, 2012, the Defendant: (a) requested H representative director I to issue a false tax invoice of KRW 11,00,000,000,000 to the company account in the name of the victim company; and (b) embezzled KRW 292,817,371 in total over 28 times, as shown in attached Table 1, from around that time to December 1, 2014, the Defendant embezzled the amount of KRW 11,00,000,000 from the Busan Bank account in the name of the victim company to the company account in the name of the I; and (c) embezzled the amount of KRW 1,10,000 from that time to December 1, 2014.

B. On May 14, 2012, the Defendant: (a) sold 5,410 kg by-products from steel materials generated in the process of manufacturing the products at the victim’s factory; (b) sold 5,410 g by-products to the J of the scrap metal; and (c) wrongfully consumed and embezzled the said money without depositing it into the victim’s company’s account; and (b) from around that time until January 24, 2015, the Defendant used the said money as a voluntary consumption and embezzled it.