A. From March 31, 2017 to August 2017, the Defendant was engaged in the management of the victim’s funds and company as the internal director of the victim C Co., Ltd. (hereinafter “C”) (hereinafter “C”), which is the victim of sexual intercourse B, and is the representative director and the actual operator of D (hereinafter “D”).

B. On June 1, 2017, the Defendant entered into a lease agreement (hereinafter “instant lease agreement”) with D to lease KRW 50 million from F to the first floor of the office located in the wife E, the wife population, namely, the Defendant’s occupational embezzlement related to the lease deposit (hereinafter “instant lease agreement”).

After that, the Defendant agreed with the F to substitute KRW 5 million, which was the victim’s ownership that was already paid to the F, as part of the deposit money for the instant lease agreement on April 25, 2017 for a separate lease agreement, and continuously transferred KRW 45 million, among the business funds owned by the victim and kept in custody for the said victim, to the said F’s account (G Bank H) and used KRW 50 million in total for the purpose of Defendant’s operation.

C. Around August 1, 2017, the Defendant: (a) transferred KRW 62,837,064, which is the victim’s ownership, from the victim’s IBK Enterprise Bank account (I) that he/she had been in the custody of the Defendant for the victim; and (b) around August 11, 2017, the Defendant transferred KRW 19,447,877,870 out of KRW 62,837,064 to the D’s other J Bank account (L).

On August 14, 2017, the Defendant voluntarily released KRW 1,450,00 out of KRW 19,47,870,870, and KRW 810,000 from August 22, 2017, respectively, in cash, and used KRW 8,000,000 for personal purposes, etc. around August 24, 2017; and used KRW 3,00,000,000 for personal purposes, respectively, as a check, around September 20, 2017; and used KRW 13,260,000 for personal purposes.

2. The act of embezzlement as an act of realizing the intent of unlawful acquisition in the crime of occupational embezzlement.