However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

(e).

The defendant of "2014 Highest 4949" is the representative director of H in Gyeyang-gu Incheon Metropolitan City, who has overall control over the business of the above company.

1. The Defendant, as a general taxi transport business entity, is a general taxi business entity, is obligated to receive a fixed amount of money daily from the employees of the said company including the said company’s money (tentatively referred to as “ taxi commission”) and to report value-added tax twice a year on the company’s profits, including the said money received. The amount of value-added tax reduced by 90/10 of the said amount of value-added tax was reserved to the company without actually paying taxes, but the said amount of the reduced tax was obliged to be paid in cash within one month from the end of the payment deadline for the final return of value-added tax.

On January 25, 2011, the Defendant reported the value-added tax to Incheon Metropolitan City on the third quarter of 2010 at the office of the above company, and was obligated to pay KRW 305,000 to the employees of the above company, who are general taxi drivers, by February 25, 201 under the Restriction of Special Taxation Act.

On February 25, 2011, the Defendant arbitrarily consumed KRW 135,00,00, which is a part of the business kept in cash, to the victim I, who is a general taxi driver of the said company, for the purpose of paying the amount of the reduced tax in cash at the above office.

In addition, from around that time to February 25, 2013, the Defendant embezzled total of KRW 18,234,000 over 80 times, such as the list of embezzlement amount in attached Form Embezzlement at the above office.

2. On March 2013, the Defendant’s occupational embezzlement with respect to the payment of light investigation expenses by workers, and the Defendant’s totaling KRW 1,090,000 from the monthly salary of 76 employees K and 76 employees of the above company, the victim, under the pretext of light investigation expenses to I’s mother J around March 201, and the light investigation expenses on the mother of L around May 4, 2013.