The defendant shall be innocent.

1. A summary of the facts charged is a person who, around August 2003, takes office as a representative director from around April 1, 2009 to work as a representative director, takes over 10% of the shares of the above M from around August 25, 2003 to March 31, 2009 on the condition that K et al. does not directly participate in the management of the company between K et al. (which holds 40% shares), L (which holds 30% shares) and M (which hold 30% shares).

The Defendant used the cash which would have been deducted from some of the non-standing employees of the victim company who received benefits in cash as if they were paid the benefits of some of the non-standing employees of the victim company. On March 2, 2006, the Defendant requested N who had no jurisdiction over the rescue department of the victim company to open an account at the request of the former N, which was opened as of March 2, 2006 from the above N, and requested the above N to do so. On November 2, 2006, the Defendant issued a request to the above purport to the O who is a regular manager belonging to the road department of the victim company, and received the above O's account and seal from the aboveO as of November 30, 206, respectively. ① The method of withdrawing the benefits of non-standing employees from the cash account in cash or making the most false payment from the funds of the victim company's educational expenses, and then withdrawing the money from the employees under the name of the latter.