A Imprisonment with prison labor of one year and six months, and Defendant B shall be punished by a fine of three million won.

Defendant

B The above fine.

1. Defendant A’s sole criminal conduct, while serving as the head of the finance team in D(State) from February 2008 to December 2, 2014, was engaged in the fund-raising business, such as the cost of goods and services that were not actually supplied by a customer, with the intent to embezzled the cost of goods and services of the victim company by obtaining approval from the customer, as the goods and services were not actually supplied by the customer.

Around May 14, 2011, the Defendant submitted a tax invoice and an accounting transfer sheet as if he was supplied with 9,900,000 won by F, a customer, even though the facts at the financial team office of the victim company located in Gwangju Mine-gu, Gwangju, without being supplied with the goods such as the office of the financial team of the victim company located in Gwangju, and made the amount of the goods transferred after obtaining approval from G, the president of the victim company, to the Defendant’s financial account (I) for the Defendant’s pro rata, and then wrongfully consumed the said goods by receiving a return in cash from H, and then embezzled the amount of the goods in total of 52 times from around that time to July 31, 2013, including the amount of the goods returned in cash from H, and embezzled KRW 448,280,000 on a total of 52 occasions, as shown in attached Table 1.

B. Around May 14, 2011, the Defendant forged a tax invoice in the name of J stating that “supplier: each other: the supplier: the name J; the address of the workplace: Goyang-gu, Gyeonggi-do; the date of preparation: K; and the date of preparation: March 22, 2011; the value of the goods: 9,000,000, the total amount of KRW 90,900,000, and the total amount of KRW 9,900,000,” and forged a tax invoice in the name of J, accompanied by a tax invoice attached thereto, which is used by the financial team of the victim company to obtain approval from the president of the said company; from around that time to July 31, 2013.