From April 1997, the Defendant has been in charge of overall business as representative director of C in Gunsan City, and from July 1996, the Defendant established E in Gunsan City, Inc. and operated the said company as representative director from around July 20, 2012, changed its mission to F around February 20, 2012. Around November 2006, the Defendant continued to be a real representative and was registered as representative of F Co., Ltd. as G and was in charge of overall business of the said company, and is a person in charge of overall business of financial management and fund execution.

1. Around February 13, 2009, the Defendant embezzled KRW 159,960,010,010 of the Victim Company’s funds, which were kept in business by depositing the funds of the Victim Company in the Bank account (Account Number:H) in the name of the Victim Company, as if he was an employee of the Victim Company, who does not actually work for the Victim Company, from the said account, and then withdraws KRW 1,920,000 from the said account under the name of his salary, and pays it to I, from that time until February 15, 2016, from that time, using the funds of the Victim Company’s funds, which were kept in business by the said method as above, for personal purposes, from that time to February 15, 2016.

2. Crimes against F Co., Ltd.;

A. J-related crimes [Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)] The Defendant received a false tax invoice from a trader of F F Co., Ltd. in a manner that sets the unit price of goods from the victim F Co., Ltd. in which the Defendant actually manages, and paid the price to the trader, and then raised the extra funds by receiving it from the account in the above K’s name to return it for personal use.