A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

1. From September 1, 2011 to March 2015, the Defendant, as the representative director of the Victim C Co., Ltd., located in Dong-gu Incheon Dong-gu 26 Dong-gu 26 Dong-gu 312, took overall charge of the business affairs of the company, including the fund management of the company.

2. Criminal facts (1) On September 15, 2012, the Defendant transferred the funds deposited in the victim’s new bank account (D) account at the above C office to the E Exchange Bank account (F), the head of which is the E Exchange Bank (F) and consumed them for personal purposes, such as repayment of borrowed money and living expenses.

From that time to May 27, 2014, the Defendant embezzled KRW 4,000,000 from that time, and embezzled KRW 109,40,000 of the Company’s funds for 45 occasions, such as as indicated in Table 1 of Crimes List 1, and embezzled by transferring it to E’s foreign exchange bank, new bank, spouse G, agricultural cooperative in the name of the Defendant, agricultural cooperative in the name of the Defendant, and the bank account in the name of the Defendant, and for personal use, such as living expenses.

(2) On April 16, 2013, the Defendant, at the International Oil station located in Jung-gu Incheon, Jung-gu, Incheon, used the 330,000 won of the Defendant’s oil for personal purposes by settling the 330,000 won of the Defendant’s oil supply with the said new card for the sake of the victim’s business.

From that time to December 25, 2014, the Defendant embezzled KRW 31,642,847, including the Defendant’s paid-in oil, vehicle maintenance expenses, transportation expenses, living expenses, food expenses, entertainment expenses, accommodation expenses, etc., by arbitrarily paying-in KRW 31,642,847, as indicated in the list of crimes, from that time, to December 25, 2014.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police statement to K;

1. Application of the Acts and subordinate statutes governing receipts, liquidity transactions, deposits and withdrawal transactions, inquiry into the details of deposits transactions, details of savings bank transactions, details of savings bank transactions, and details of transactions;

1. Relevant Articles 356 and 355(1) of the Criminal Act concerning criminal facts and the reason for sentencing choice of imprisonment.