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

The Defendant is the chief director of a school juristic person B (hereinafter “instant juristic person”) from August 1, 1997 to August 9, 2010, and is in office as a director of the instant juristic person from August 10, 2010 to the date of management and accounting of the school juristic person.

A corporation affiliated with C University (hereinafter “instant University”) and D Kindergartens (a kindergarten affiliated with the former C University; hereinafter “instant kindergarten”) may be affiliated with C University.

1. No income or property belonging to the accounts of occupational embezzlement and teaching expenses shall be transferred or lent to another account;

Nevertheless, the Defendant, as the chief executive officer of the instant legal entity from September 2004 to March 24, 2005, had been willing to repay part of KRW 3.74 billion, which was loaned from E branch offices of the instant legal entity, as the construction fund of the instant kindergarten in the name of the instant legal entity, with the revenues or property belonging to the accounts of kindergarten tuition.

On March 12, 2009, the Defendant: (a) withdrawn KRW 400 million from G bank account (H) in the name of the kindergarten affiliated with C University, a corporation account; (b) deposited KRW 400 million into G bank account (I) in the name of the instant legal entity account; and (c) transferred KRW 400 million to the corporate accounting of the instant legal entity.

Then, on the same day, the E Union loans of the instant legal entity were repaid by depositing the above KRW 400 million into the account for the loans of the instant legal entity (E Union J).

Accordingly, the Defendant voluntarily transferred KRW 400 million to the corporate account of this case, which was kept in office, and then embezzled for business by using the repayment of loans.

2. No person who violates the Act on the Registration of Real Estate under Actual Titleholder's Name shall register any real right to real estate in the name of the trustee under the name of the trust agreement;

On August 6, 2010, the Defendant: (a) around Jeju-si, Jeju-si, Jeju-si, the account of the instant legal entity is K K orchard 2,631 square meters; and (b) Jeju-si, Jeju-si.