1. The defendant A shall be punished by imprisonment with prison labor for two years and by imprisonment for two years, respectively;

2. However, as to Defendant A and C, this shall not apply.

Punishment of the crime

K (Death on November 19, 2012) established L Co., Ltd. (hereinafter “L”) on or around February 10, 1983, and took overall control over L Co., Ltd’s business as the representative director from around that time to May 27, 2004, and participated in the operation of L Co., Ltd from around May 28, 2004.

Defendant

A is in charge of accounting affairs by entering N, a military supply company located in Seongdong-gu Seoul Metropolitan Government, which had been operated by K from April 1996 with L, and around November 25, 2004 when L moves to 704, the N is set off and L is separated from office, and it has been in charge of the execution of the payment of employee's wages and parts while serving as L's accounting director until now.

Defendant

C as K's children, after being appointed as L's director on February 6, 2003, from May 28, 2004, the L's work has been controlled to the present day after being appointed as L's representative director.

【Criminal Facts】

Defendant

A and C, together with K, paid excessive salaries and bonuses of employees to pay taxes to K and their families, pay personal credit card bills, and use them as rain funds, and solicited to raise funds by depositing the difference into L’s employees and the next account in the name of their spouse.

Defendant

around January 9, 2004, A, C, and K paid benefits from the victim L’s corporate account to the personal account of P, Q, R, S, T, U, V, W, X, Y, Z, AB, withdrawal of KRW 19,400,000, which is the difference in cash and deposited into AC’s corporate bank account (AD) in the name of AC from January 9, 2004 to March 13, 2012, and they deposited KRW 1,83,739,514 in total over 261 times from January 9, 2004 to March 13, 2012.

Defendant

A, C, and K have been in custody of funds for victims L, as shown in attached Table 1-2.