A defendant shall be punished by imprisonment for three years.

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

Punishment of the crime

From October 2003, the Defendant is a person working as the representative director of the Victim B Co., Ltd. (hereinafter “victim”) from around October 2003 to the present date, and the Victim Co., Ltd. is a subcontractor of C which manufactures automobile trial and supplies parts, etc. necessary to manufacture automobile trial.

1. On August 206, the Defendant, on the pretext of the sales proceeds of scrap metal, service costs, and purchase proceeds of raw materials, made a false accounting settlement as if he had paid service costs or goods to the customer, and paid the price to the borrowed name account, such as E, of the staff in charge of accounting management, and then withdrawn the price in cash or check to F and G, or paid it to F and G, or received the intent of embezzlement by delivering the sales proceeds to F and G without depositing it into the victim’s company account with the settlement following the sale of scrap metal of the victim company.

On August 1, 2006, the Defendant, even though having not purchased raw materials from a business partner, etc., had D personnel in charge of accounting handle the accounts as if he purchased the raw materials amounting to KRW 20,096,00,00, and then returned them to the purchaser, or remitted them to the borrowed account, such as E, which is the wife of D, etc., and delivered them to F and G during the course of business keeping the checks or cash, from March 10, 2015, from around 50 times in total from March 10, 2015, the Defendant delivered F and G KRW 6,505,122,070 in total by the aforementioned method from March 10, 2015.

Accordingly, the Defendant embezzled the amount of money equivalent to KRW 6,505,122,070 of the victim company kept in business in collusion with F and G.

2. Occupational embezzlements due to false benefits;

A. On March 201, the Defendant who received false benefits from G was at the request of G around March 201, and G was working as an auditor of the victim company, even though G was not having worked as an auditor of the victim company.