except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant is the representative director of the Victim C Co., Ltd. and the victim Co., Ltd. D, who is the business entity manufacturing industrial electrical and electronic equipment in Seongbuk-gu, Sungwon-si, Changwon-si, who is a party related thereto, and is in charge of overall management, such as fund management, while operating the said company.

1. Around November 10, 2014, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) against C, the Defendant deposited KRW 500,000,000 from the E bank account (F) in the name of the victim C, with a long-term loan repayment, and embezzled KRW 200,000 out of the same day into the same bank account (H) in the name of his subordinate staff member who manages the Defendant, and embezzled the remainder of KRW 300,000,000 in the same bank account in the name of his/her assistant who manages the Defendant, and embezzled it in the course of business from October 4, 201 to October 1, 2016 under the same law as shown in attached Table 1.

2. Around December 13, 2011, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) against D, the Defendant embezzled the Defendant’s family or branch by transferring KRW 1,975,210 from the E bank account (K) in the name of the victim to the said I’s account in the manner of transferring KRW 1,975,210 to the said I’s account, and embezzled the Defendant’s business from November 10, 2017 to six accounts, such as L, I, M, N,O, P, etc., totaled 283 times in total.

3. On October 8, 2014, the Defendant: (a) made a false accounting of KRW 5,403,290 from the E bank account (K) under the name of the victim D Co., Ltd.; and (b) deposited KRW 5,000,000 among them into the same bank account under the name of the Defendant, and embezzled it.