A shall be punished by imprisonment with prison labor for a year and six months.

Defendant

B and Defendant C are not guilty.

Defendant

A (hereinafter “Defendant”) is a person who is in charge of fund management, customer management, etc. while serving as a director of the Victim E Co., Ltd. (hereinafter “victim”) (hereinafter “victim”) from January 2, 200 to September 2, 2009.

1. The Defendant, as if the victim subcontracted the painting construction work to “Company G,” which is a partner company, wired the company’s operating funds to “G,” and agreed that the Defendant would return them again. On July 23, 2008, in the course of managing the corporate bank account in the victim’s office located in Yongsan-gu, Yongsan-gu, Busan Metropolitan City on July 23, 2008, and managing the corporate bank account in the victim’s name for the victim, and kept the operating funds deposited in the said account for the victim. On the same day, the Defendant, as if he subcontracted the “I Burial Corporation” to “G,” prepared a false report on the outsourcing service ledger and the report on the completion of work, and remitted the amount of construction work to KRW 26,00,000 from the corporate account in the victim’s name to the new bank account in the victim’s name

9. Around May 1, 200,000 won (10,000 won) was returned in cash on the 12th of the same month, and then embezzled KRW 26,000,000 by voluntarily using personal debt repayment, etc., as well as embezzlement of KRW 26,00,000 from July 23, 2008 to January 7, 2009 in the same manner as indicated in the annexed crime list (1).

Meanwhile, F received the above money from September 5, 2008 to January 22, 2009, the sum of KRW 80,000,000 from around five times as shown in the annexed crime list (1) was returned to the Defendant.

2. The Defendant pretended to subcontract settlement work to K, which is a collaborative company of the victim, with J, to K.