A defendant shall be punished by imprisonment for two years.

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

Punishment of the crime

The Defendant established the Victim D Co., Ltd. (hereinafter referred to as “victim D”) for the purpose of manufacturing advertisements, advertising agency, etc. with B and C around October 27, 2011. From October 28, 2011 to October 25, 2015, the Defendant was engaged in the business of manufacturing and supplying advertising products by giving orders to the victim company’s marketing support office, while serving as the head of the marketing support office of the victim company from October 28, 201 to October 25, 2015. From October 27, 2015 to October 27, 2015, the Defendant was the representative director of

The Defendant, while operating a personal business entity E with advertisement production business, established a victim company with the purpose of advertising-related business, including the scope of business of the E, and around that time, removed the E office and transferred all equipment such as output equipment in the E office to the victim company office. Since employees belonging to the victim company and employees belonging to E, or members of E, who are owned by the victim company, are not entirely prepared, the Defendant was in a situation where it is required to manufacture advertisements by using human resources, equipment, materials, etc. of the victim company when requested by the customer. Thus, there was a duty to supply advertisements in the name of the victim company and distribute the price to the victim company.

Nevertheless, on November 15, 2011, the Defendant requested F to output the “H” advertising materials to be inserted in G Gegylology, and produced and supplied the relevant advertising materials using the human resources, apparatus, and materials of the victim company, as if they were supplied, issued a tax invoice as if they were supplied, and received 33,000 won of the supply price into the E company bank account in the name of E at that time, from that time until October 10, 2017, and obtained the financial benefits equivalent to KRW 291,201,696 in total over 403 times, such as the list of crimes in the same manner as the list of crimes, and suffered damage equivalent to the same amount of the victim company.

Summary of Evidence

1. The first time;