A defendant shall be punished by imprisonment for not less than eight months.

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.

Punishment of the crime

The defendant is a representative member who operates the victim E limited partnership company in Gangwon-gun D and is engaged in overall management of the operation of the victim company, the execution and management of the funds of the victim company.

On November 26, 2014, the Defendant received KRW 25,322,00 from F Company G, a customer, to a borrowed-name bank account in the name of H, a borrowed-name bank account, from the said victim’s office, and embezzled KRW 25,320,00 on the same day by arbitrarily transferring KRW 5,00,00 to the agricultural bank account in the name of the Defendant in the name of the Defendant during his/her business custody, and arbitrarily transferring the amount to the agricultural bank account in the name of the Defendant on November 27, 2014, and then arbitrarily using the money of KRW 71,870,000 from that time until November 20, 2015, as shown in the list of crimes attached hereto, until November 20, 2015.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the prosecution against the defendant (including K's statement part);

1. Statement statement made to K by the police;

1. A protocol of seizure and a list of seizure;

1. A report on investigation (verification of submission of data, such as a borrowed-name account, which has been returned from L), and details of each transaction;

1. Application of Acts and subordinate statutes to a copy of inquiry about the details of deposits;

1. Relevant Article 356 of the Criminal Act, the choice of punishment for the crime, Article 355 of the Criminal Act, Article 355 (1) of the Criminal Act, and the choice of imprisonment with prison labor;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The reason for sentencing under Article 62-2 of the Social Service Order Criminal Act [the scope of recommended punishment] Type 1 (100 million won or less) of Article 62-2 of the Act: (a) where the actual one-person company, family company, non- sources of punishment, or significant damage has been restored (the decision of sentence] amount of embezzlement of this case is the maximum amount; and (b) the frequency or period of the crime has been committed 12 times for a year; (c) the defendant is in contravention of the depth of the crime; (d) there is no same criminal conviction; and (e) a person has been punished for a previous conviction.