From around May 2, 2010, the Defendant established the entertainment planning company B, and took charge of entertainment, such as E and E. However, when the above B suffers difficulties due to hostile accumulation and profitability aggravation, the above company was virtually closed, and from May 2, 2016, entered the victim F Co., Ltd. (hereinafter “victim”) located in Yangcheon-gu Seoul as a director of the victim F (hereinafter “victim”) and had the above C, etc. enter into an exclusive contract with the victim to distribute profits at the ratio of 75% to 25% between the victim and the above company. Since that time, the Defendant, as a director of the victim company, was engaged in the duty of management, such as entering into a contract on entertainment activities or advertisements of the above C, etc., for the victim company, and the Defendant was engaged in the duty of management, such as receipt of contributions, etc.

According to the exclusive agreement between the victim company and the above C, the victim company was entrusted with exclusive authority over entertainment activities such as the above C’s broadcasting contribution, advertising contribution, etc., so the defendant company is a director of the victim company belonging to the above C, and the defendant company entered into an advertising contribution contract on behalf of the above C in accordance with the intent of the above exclusive agreement when the victim company is entrusted with the above C’s advertising contribution, and there was an occupational duty to take measures so that the victim company can distribute it with the above C by transferring the money to the victim company.

Nevertheless, the Defendant had been unable to settle the deficit, employee wages, and debts incurred while operating the above B. On June 30, 2016, when he received the above C’s advertising contribution from G Savings Bank Co., Ltd. (hereinafter “G Savings Bank”), the Defendant did not act on behalf of the victim company as an agent for the business duties of the victim company, on the ground of another corporation, used the advertising contract on behalf of the other corporation, and used it to pay the contribution fees to the other corporation for the repayment of the obligation.

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