A defendant shall be punished by imprisonment for two years.

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

Punishment of the crime

On October 30, 2009, the Defendant entered into a contract with the victim E (Representative F) social welfare corporation that operated the above child care center with regard to D child care center located in Busan-gun C, Busan-gun on December 1, 2009 to the entrusted operation of the above child care center from December 1, 2009, and was in fact operating the above child care center until February 28, 2014, and kept the operating expenses of the above child care center for business purposes.

1. Around December 18, 2009, the Defendant employed G as an article of the above childcare center school bus at the above childcare center, and received KRW 19,003,754 from G as the purchase cost, etc. of the vehicle, and paid KRW 19,003,754 as the purchase cost, etc. of the vehicle, but the victim purchased the vehicle and made a false disbursement resolution, etc. as if the victim paid the insurance premium, etc., then withdrawn KRW 19,003,754 out of the operating expenses of the above childcare center which was kept on business for the victim as the purchase cost of the vehicle,

2. Around November 17, 2012, the Defendant, under the pretext of the payment of construction expenses, requested H to perform construction works, such as the rooftop waterproof, etc. of a child care center equivalent to KRW 3,100,00,00 for construction work at the above child care center, as if he/she requested construction works equivalent to KRW 19,80,00,00 for a false disbursement resolution method. As such, the Defendant withdrawn KRW 16,70,000 out of the operating expenses of the above child care center that he/she kept in his/her business for the victim under the name of construction expenses and voluntarily consumed for personal use at that time, from that time until February 20, 2014, as shown in the list of crimes (Ⅰ) in the attached Form (Ⅰ), and embezzled the operating expenses of the above child care center that he/she kept in his/her business for the victim by the above method as construction expenses payment method at around that time.

3. On April 26, 2010, the Defendant, on the pretext of the purchase cost of rice, provided meals from I to the students of D childcare centers at D childcare centers on or around April 26, 2010, equivalent to KRW 190,000.