The Defendant, as a business member of the Victim C Co., Ltd., Ltd., which had been engaged in the business of ice manufacturing and selling and collecting money between April 1, 2012 and February 20, 2018.

1. On April 1, 2012, from around March 31, 2015 to around March 31, 2015, the Defendant sold the above company’s ice ice cream to 62 business partners, such as Dmate cream bars located in Cheongju, and sold the total amount of KRW 115,943,953 of the price of the goods, and kept in custody for the said company for the said company, the Defendant prepared a false business day table indicating the amount of the false amount receivable in the above company, and reported it, and thereafter, he embezzled it by consuming it for personal purposes, such as the Defendant’s living

2. Around August 30, 2016, the Defendant collected KRW 447,800 from the Emun-gu store located in Cheongju and embezzled KRW 15,381,528 in the same way as shown in the attached Table 1 of the crime committed, while working on behalf of the said company, he/she prepared and reported the business day on which the amount of false accounts receivable to the said company was stated. Around that time, he/she consumed the Defendant’s living expenses, etc. for personal purposes, such as the Defendant’s living expenses, and embezzled KRW 15,381,528 in the same way as indicated in the attached Table 1.

3. From January 2017 to February 2018, the Defendant deposited KRW 7,711,276 of the price of goods at the downstream store located in Cheongju-si and embezzled the total amount of KRW 177,509,975 in the same way as indicated in the attached Table 2, from January 2017 to February 2018, the Defendant: (a) prepared a written confirmation of the balance of accounts on which the amount of false accounts receivable was stated in the company’s business on behalf of the said company; and (b) reported thereon; and (c) used the amount of accounts receivable for personal purposes, such as Defendant’s living expenses, etc. around that time; and (d) embezzled the amount of KRW 177,509,975 in the same way as indicated in

4. On July 22, 2016, the Defendant paid the said Company to H from H, who had operated Gmaart in Young-gu F in Chungcheongnam-gu, Chungcheongnam-gu.