A defendant shall be punished by imprisonment for not less than two years and six months.

However, the execution of the above punishment shall be suspended for three years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant, from around 1993, operated the Victim E Co., Ltd. (hereinafter “victim E”) with design service as D and the same business, was transferred the above D’s shares since around 2006, and was working as the representative director of the Victim Company on May 26, 2009, while working for the Victim Company as the representative director of the Victim Company, has overall control over the Victim Company’s overall affairs, such as fund management.

① The Defendant, as if he paid or completed the payment of the benefits of some executives and employees of the victim company, was pretended to deduct money from the corporate account of the victim company (hereinafter “the corporate account of this case”) as above, with the intent to use it for personal purposes, such as the Defendant’s college enrollment fees and the cost of extending the membership fee, as if he paid the retirement allowances and the refund for year-end settlement of accounts of employees, ③ making cash entry from the corporate account of this case under the pretext of cash, and then using the receipt collected from the employees to dispose of the amount of money for the corporate expenses, such as the receipt collected from the employees.

Accordingly, the defendant ordered the victim company's office located in the F building 306 during Ansan-si around October 13, 2009 to G general affairs of the victim company and the employees of the accounting division to H in order. After the victim company's employees were counted excessively and falsely in the amount of KRW 29,29,040 for September 2009, including I, who are the children of the defendant, the employee of the victim company, and then distributed the amount of KRW 5,000,000 in total from the corporation account of this case around October 13, 2009 and around October 19, 2009, each of the amount of KRW 10,000,000 in cash around October 26, 2009, the amount of KRW 9,29,000 in cash, and the remainder of KRW 40,00 in the victim company's account is remitted to the employee of the JJ account: