However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

On November 9, 2015, the Defendant, a Chinese national, appointed C as the representative director when establishing the Victim B for Advertising Agency and Manufacturing. Around November 9, 2015, the Defendant was engaged in the overall management of the Company including the storage and management of the Company’s funds.

On July 17, 2017, the Defendant embezzled KRW 181,379,538 in total on 22 occasions from July 4, 2017 to November 27, 2017, including embezzlement by arbitrarily transferring the amount of KRW 70 million to the bank account (G) in the name of the State in which the Defendant was operating, while keeping the funds of the victim company in the course of performing his/her duties.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness C and H;

1. Statement of C and H in the suspect examination protocol of the accused by the prosecution;

1. Each police statement of C and H;

1. A written statement of I and J;

1. The defendant and his/her defense counsel stated that he/she was not unlawfully acquired by the defendant, with the agreement or consent of C, the representative director of the victim company, H, the internal director in charge of finance, and lent the defendant to the K, I, and L in the form of payment for the defendant's company, and compensated the defendant's personal company's expenses in the form of J, I, and L (No. 16). The defendant was compensated for the defendant's expenses in the form of payment for the defendant's sales (no. 2 through 16), and the defendant was compensated for the work cost (no. 17 and no. 22).

In other words, C and H are acknowledged by each evidence duly adopted and investigated by this Court from investigative agencies to this Court.