From January 4, 2013, the Defendant has been working as the vice-chairperson of the (g) Ethtel in Busan (hereinafter “Eth) Ethtel in order to manage all the accounting and profit-making businesses of the Association. Since January 4, 2013, the Defendant has taken office as the president and has been engaged in overall affairs such as administration and accounting of the Association.

E Association is an incorporated association established for the rehabilitation self-reliance and the development of welfare of persons with disabilities. For the purpose of improving the welfare and treatment of persons with disabilities, the E Association has obtained permission from the Frane Office to engage in various profit-making businesses, such as the profit-making business of lending books, such as paradic, etc. from G beach users, and the right to operate park stores and self-markets established in the F

On the other hand, H (H) around April 201, in return for the installation and operation of the smart keeping settlement system in G Bathing beach, the F-gu Office had been permitted to operate two mobile shower 2 and one place of shower 1, and the management of the above operating rights was appointed to I, a vice president of the company. On April 201, 201, I entered into a contract with the Defendant to assist the E Association’s operating funds and to appoint the E Association for the management of the above operating rights and the use and profit-making thereof.

1. Around April 201, the Defendant embezzled 20 million won in the name of the right to operate a mobile shower 20 million won in the name of the mobile shower 20,000 won, saying, “The Defendant was authorized to operate a mobile shower 2 in the G bathing beach for five years from H. If 50,000 won were to be operated for five years, the Defendant was paid 30 million won in the check and cash on July 1, 201 from J. 4, 201, and was paid 45 million won in total to the new bank account under the name of K on July 4, 201, including: < Amended by Presidential Decree No. 23293, Jul. 1, 2011; Presidential Decree No. 23068, Jul. 6, 2011>

As above, the Defendant, while receiving KRW 45 million from J and being kept in custody for the E Association, arbitrarily uses KRW 20 million for personal purposes around that time.