A shall be punished by imprisonment with prison labor for eight months and by imprisonment with prison labor for ten months.

, however, for two years from the date this judgment becomes final and conclusive.

Defendant

A was established on December 28, 1976 for the purpose of the creation, management, etc. of a cemetery in a park, and was for the purpose of leasing and managing a cemetery in a park cemetery (hereinafter referred to as “H”) from around 200 to around 200, and was in general in charge of the operation and management of H while working as the president. Defendant B is a person who from around 2009 to around 200, worked as a H director in the name of the Foundation and managed the H fund under the name of the Foundation with the actual delegation from Defendant A with respect to the operation and funding execution, and the Defendants are the father.

1. Defendant A, as the president of H, kept the management expenses for the principal cause of the Park Burial for the sake of the victim H. On February 4, 2008, Defendant A, through I in charge of accounting in the victim corporation, withdrawn 700,000 won from the H bank account in the name of H, which is the management expenses account, and embezzled KRW 217,584,90,00 in total of the funds owned by the victim corporation from May 10, 2013 to May 10, 2013.

2. Around April 21, 2011, Defendant B, who takes charge of H director H director’s funding, and kept management expenses for the principal cause of revenue for the victim H, he embezzled KRW 164,534,000 as a total amount of funds owned by the victim’s corporation until August 31, 2012, following the transfer of management expenses from the new bank account under the name of H, which is the management expenses account, to the (ju) corporate bank account operated by the Defendant through I in charge of accounting of KRW 3 million, and then used it as (ju) J’s operation funds, etc., from that time to August 31, 2012.

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement I in each prosecutor's protocol of suspect examination against the Defendants

1. Each police statement made to I;

1. The suspected details of embezzlements made on the basis of each balance sheet, each business registration certificate, each account transaction record, each account transaction record, daily balance sheet, daily report, and account details; and