A Imprisonment with prison labor of one year and six months, and Defendant B shall be punished by imprisonment with prison labor of one year.

Defendant

A served as the president in charge of overall management, etc. of the E from the around January 2010 to June 30, 2015 as Ulsan-gu C, Ulsan-gu, Seoul-si, Seoul-si, 2nd E management, H, Ulsan-gu C, 3, and 6th class E management, and retired from office as the president in charge of overall management, etc. of the company’s funds from the around January 2009 to the end of June 30, 2015, and Defendant B retired from office as the managing director in charge of general management, etc. of the company’s funds from each of the above companies.

1. Embezzlements under the pretext of paying wages of retired employees;

A. Since embezzlement L, under the pretext of payment of L’s benefits, served as the former duties of F, Company F, and went back from the above company around October 15, 2014, the above F or F, Inc., Ltd., Ltd., which is the victim company, is called the victim company, and the victim company, is not in the position to receive business subsidies and other benefits from F, H, Company I, and the victim company, collectively referred to as the "victim company, etc.," and the above company was not in the position to receive retirement benefits and other benefits. Since it is an individual who is engaged in business activities on behalf of the above company, it was not in the position to receive retirement benefits.

Nevertheless, the Defendants received the above money by paying the funds of the victim company as L's benefits, and agreed to use it as the establishment fund of M Co., Ltd. in preparation for the establishment of the Defendants, or to pay L Co., Ltd.'s funds at will until L Co., Ltd. serves as an employee of the above M.

Therefore, the Defendants, at the above F Office around November 3, 2014, transferred KRW 1,692,250 on the same day from the N Bank account of the victim company to L bank account while managing the funds of the victim company, and embezzled it, and thereafter, up to three times in total from February 3, 2015 until February 3, 2015, the Defendants transferred KRW 1,692,250 on the same day from L bank account of the victim company to L bank account.