A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

The defendant is the representative director of the victim E Co., Ltd. (hereinafter referred to as the "victim E") in the Goyang-gu Seoul Metropolitan City D. 711, who exercises overall control over all the business affairs of the company.

The Defendant, while managing the account in the name of “F” and “F”, who is one’s own agent, was not working for the victimized company, was willing to make a false payment of labor cost as if the said F and G were working for the victimized company, and to embezzled the funds of the victimized company by receiving the said payment from the Defendant’s personal account.

Around January 30, 2009, the Defendant: (a) prepared a false labor contract and wage ledger, etc. as if the said F had been in office of the victimized Company; (b) remitted KRW 1,987,630 to the Agricultural Cooperative account (Account Number I) in the name of the Defendant in the name of Korea bank account (Account Number H) under the name of the victimized Company; and (c) voluntarily consumed KRW 149,620,70 in total for personal purposes, such as living expenses, by withdrawing the money through J, which is an accounting employee of the victimized Company on the same day; and (d) voluntarily withdrawing it through the Defendant’s personal compromise account under the name of the Defendant; and (e) then arbitrarily used it for personal purposes, such as living expenses, from around that day to December 11, 2014.

Accordingly, the Defendant embezzled the property of the victimized company.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police concerning L;

1. The second police statement to G and J respectively;

1. Application of Acts and subordinate statutes to the register of workers, list of retired workers, list of employees, each annual salary contract, wage ledger, and each financial transaction statement;

1. Relevant Article 356 of the Criminal Act, Articles 356 and 355 (1) of the Criminal Act, the choice of imprisonment for a crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The grounds for sentencing under Article 62(1) of the Criminal Act are as follows: (a) the amount of the embezzlement of this case is KRW 150 million.