A shall be punished by imprisonment for eight months, by a fine of three thousand won,00,000 won, respectively.

except that from the date of this judgment.

Defendant

A is a person who has been engaged in food delivery and collection services while working in a "F" restaurant operated by the victim E in Dobong-gu Seoul Metropolitan Government from March 2009 to October 18, 2013, and Defendant B is a person who has been engaged in food delivery and collection services in the above restaurant from November 201 to November 2013.

1. On May 18, 201, Defendant A: (a) received food 16,00 won in cash from the above restaurant; (b) prepared a false receipt on a card terminal in his/her business custody for the victim by settling the same amount using the card in the name of the Defendant and printing out the receipt and cancelling the settlement again; (c) instead of returning the food amount received in cash to the victim, the Defendant embezzled it at his/her own discretion by using it for his/her personal use.

From around that time to October 18, 2013, the Defendant embezzled total of KRW 48,948,000 of the food price by preparing and keeping a false receipt using a credit card and a check card over a total of 1732 occasions, as stated in attached Table 1.

2. On July 11, 2010, Defendant B: (a) delivered food at the above restaurant; (b) received 30,000 won in cash from the price; (c) prepared a false receipt by settling the same amount with the card card in the name of female-friendly G, and printing out the receipt and cancelling the receipt again on behalf of the victim; and (d) used the food payment received in cash to the victim without returning it to the victim for his/her own use.

From around that time to November 25, 2012, the Defendant calculated and kept a false receipt via a credit card, body card, etc. over a total of 146 times, as stated in the attached Table 2.