Defendants shall be punished by imprisonment for six months.

However, each of the above punishments shall be executed for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is the representative director of the FF corporation, who is the victim in Sacheon City E, and is engaged in the overall business of the F corporation, and the defendant B has used the name of the chief director, etc. of the above company and has been engaged in the business and fund management of the above company.

The Defendants made a false statement against the company-related persons, thereby soliciting them to make up for the said company’s funds and embezzlement them. On April 15, 2010, the above company’s office might establish the above company against the shareholders and executives and employees of the above company, and recover KRW 128 million from the Small and Medium Business Promotion Fund. However, in order to avoid the redemption of the start-up fund, the Defendants made a false statement to the public official, who would be in need of 45 million won to close the business start-up fund and raise it as a non-financial expense.

The Defendants conspired as such and embezzled the company funds by remitting the sum of KRW 10 million to the head of H-based bank account (Account Number I) operated by G on May 3, 2010, and KRW 35 million to the head of the Tong Co., Ltd. on June 1, 2010, while the Defendants kept the company funds for the victim on duty.

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement to the Prosecutor's Office;

1. Statement of the police officer against J, K and L;

1. Application of the statutes concerning details of free savings deposits;

1. Relevant Articles 356, 355 (1), and 30 of the Criminal Act concerning the facts constituting an offense and the choice of punishment;

1. Article 62 (1) of the Criminal Act of the suspended sentence (including the details and degree of damage to the crime, and the fact that the defendants returned most of the embezzled amount);