However, there is a period of two years from the date of the final judgment against the Defendants.

[Status of the Defendants] From September 2008, the Defendants were registered as the respective representative director of F Co., Ltd. (hereinafter “F”), a drug wholesaler, from around September 2008, and run the said company, Defendant A, as the president, managed the company, and Defendant B, the wife of Defendant A, was in general in charge of the management and accounting of funds as the former secretary.

[Specific criminal facts] The Defendants: (a) withdrawn funds from the victim F in the course of business to pay rebates to the pharmacies, etc. that the Defendants traded; and (b) recruited them to use them.

A. From January 2, 2015 to May 25, 2017, the Defendants: (a) at F offices located in Dongjak-gu Seoul Metropolitan Government, the Defendants made false simple receipts of KRW 2,00,000,000 in total as if they were paid cash due to the purchase of books, office supplies, purchase of expendable goods, food, vehicle driving expenses, vehicle driving expenses, travel expenses, Kwikset’s travel expenses, and door-to-door distribution expenses; (b) around that time, the Defendants made cash withdrawal from F’s corporate accounts and used it voluntarily as the payment of rebates to the trading pharmacy, etc. for the payment of rebates; and (c) made a false simple receipt as shown in the attached Table of Crimes (1) from January 2, 2015 to May 25, 2017 to verify the false receipts and the false survey expenses, and embezzled the F cash cash cash with the payment of rebates for the pharmacy, etc. by using them as a voluntary offering.

B. The Defendants, through a disguised personal business entity, embezzled corporate funds through H and I, registered the company employees of H and I in order to make rebates, etc. to F’s trading pharmacies, and H and I, respectively, with H and I’s personal business entity named K, and income tax imposed on the individual business entity was imposed on H and I’s personal business entity upon the Defendants’ settlement of the amount of income tax to be paid from H and I’s corporate accounts in the form of sales promotion cost for the pharmacies’s pharmacy employees to be paid from the corporate account in the F’s name.

Defendants on 2015.