A Imprisonment with prison labor of one year and six months, and Defendant B shall be punished by imprisonment with prison labor of eight months.

However, as to Defendant A, this shall not apply.

Defendant

A shall establish an E Co., Ltd. (hereinafter referred to as “E”) at the Korea Communications Corporation at the end of the end of the year 2003 and take office as the representative director, and most of half-finished vessel electric wires shall be applied from electric cable manufacturers to letter manufacturing and processing and outsourcing cables for half-finished vessel vessels, and then be supplied again to electric wire manufacturers after taking advantage of wire-finished vessel cables from electric cable manufacturers.

B. Around October 2006, after the place of business was moved to the Chungcheongnam-si, Chungcheongnam-gu, Chungcheongnam-gu, and around March 2013, from around 2013, GH factories located in the Donnam-gu, Chungcheongnam-gu, Incheon-gu, by leasing approximately 3,300 square meters of buildings (a approximately 3,300 square meters) and employing 22 employees, and exercising overall control over the overall business of the company including the management of funds E. From around 200 to around 200, Defendant B operates J Co., Ltd. (hereinafter referred to as the “J”) and engages in the business of manufacturing, selling, etc. for the steel-gu.

1. Defendant A (the term “Defendant” in paragraph (1) refers only to Defendant A)

A. A. Around January 2008, the Defendant of a false appropriation of monthly salary for employees (i.e., occupational embezzlement) ordered from “L” to “K” on May 2, 2012, that he/she was not actually working in the E office.

A) A voluntary entry in the employee list of E was made on January 10, 2008, and transferred KRW 2,500,000 to the Korean Cit Bank account under the name of K for monthly salary and bonus, and around that time, the Defendant deposited the money into the Korean Cit Bank Fund account or embezzled it for personal purposes, such as living expenses. Furthermore, the Defendant pretended to deduct all of the Defendant from January 2008 to June 2013 by using the name of the Defendant’s wife, K, Pita M, N, andO from January 2008 to June 2013.