From July 1, 2015, the defendant of "2016 Highest 1117" was engaged in the tax affairs, accounting, and fund management of the damaged company as the head of the business management team of the Gyeong branch of the DGyeongbuk branch from around July 1, 2015.

On October 8, 2015, while managing a new bank account (E) with the name of the company at the office of the business management team office of the above company, the Defendant transferred KRW 40,000,000 to the national bank account (F) used by the Defendant, in mind, and consumed it for personal purposes, such as investment money, etc. in the development company of electronic recreation devices located in China operated by the Defendant’s seat.

From around that time to March 11, 2016, the Defendant transferred the total sum of KRW 212,754,550 from the bank account in the name of the Defendant to the Defendant’s account via 12 times in total, as shown in the List of Offenses, and consumed the same as the foregoing personal investment.

Accordingly, the defendant embezzled the victim's property.

Defendant 2, as the head of the business management team of the Gyeongbuk branch Co., Ltd., Ltd., the victim D, the 2017 High Order 809, was engaged in tax and financial management affairs, such as managing the corporate account of the said company, and when it is anticipated that the embezzlement of the damaged company's funds would be discovered and withdrawn, Defendant 2 was willing to acquire money that entered the corporate account after retirement by automatically transferring it to the Defendant 2's account.

On March 15, 2016, the Defendant entered an illegal order to automatically transfer KRW 20,00,000 from the said corporate account to the Defendant’s agricultural bank account (Account Number E) around 20:0, and received KRW 20,000,000 from July 21, 2016 to the Defendant’s agricultural bank account (Account Number G) around July 27, 2016.