A defendant shall be punished by imprisonment for not less than one year and six months.

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

(c) Statement of the defendant in the protocol of public trial;

1. Statement made by the witness S in the second public trial protocol;

1. Each protocol of interrogation of the suspect against the accused by the prosecution (including the part recorded in X and Y respective statements);

1. Each protocol of examination of the suspect of the defendant or Y with regard to the police (including the part concerning the statement in S);

1. Each police statement concerning X, S, and Z;

1. Each letter of complaint and each recording book;

1. Certified copies of each such contribution, business consulting contract, contract for transfer of price of goods, document for set-off of money, each item, receipt of remittance confirmation, remittance statement, statement of remittance, statement of supply and demand transaction, all of registered matters, business registration certificate, statement of transaction, statement of transaction, customer director, electronic tax account statement, and payment note;

1. Application of Acts and subordinate statutes on investigation reporting;

1. Articles 231 (Counterfeiting of Private Document), 234 (Uttering of Document of Investigation), 356, 355 (1) (Occupational Embezzlement), 347 (1) (Fraud), and 355 (1) (Embezzlement) of the Criminal Act applicable to the crime;

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

1. Reasons for sentencing under Article 62 (1) of the Criminal Act (the scope of recommended punishment) of the suspended sentence;

1. Basic area (six months - two years) of forgery, alteration, etc. of private documents in each private document;

2. Persons who are specially mitigated in the area of mitigation (-10 million won) of each type of occupational embezzlement (not more than 100 million won): No penalty shall be imposed;

3. Persons who have been specially mitigated in the mitigation area (-1 year) of Class 2 (not less than KRW 100,000, less than KRW 500,000): No penalty shall be imposed;

4. A person who has been specially mitigated in the mitigation area (-10 million won or less): The scope of punishment is not to be imposed in accordance with the reduction area (-10 million won or less): June -2: September 10 of the crime committed by the defendant (determination of sentence] and the amount of damage to KRW 274,027,097 in light of the fact that the amount of damage caused by the defendant was up to 274,027,097; however, it is so decided as per the disposition of the court in consideration of all the sentencing conditions.