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

Of the facts charged in the instant case, between November 23, 2012 and January 14, 2013.

Punishment of the crime

A victim C is a company established on September 21, 2012 for the purpose of real estate development, lease, sale in lots, and financial consulting in Seongdong-gu Seoul Metropolitan Government, and the victim E is the representative director of C, and the defendant has served from C to February 12, 2014 as an auditor.

1. From September 21, 2012, the Defendant has been engaged in the above company’s fund management business as the auditor of the victim C corporation located in Seongdong-gu Seoul Metropolitan Government D from around September 21, 2012.

On March 20, 2013, the Defendant received KRW 99 million from F in return for financial advice, etc. promoted by C around March 20, 2013, and kept for the said company, and transferred KRW 10 million around March 21, 2013 to the Defendant’s account in the name of the Defendant and used it in the form of living expenses, etc.

A list of crimes in attached Form between that time and April 17, 2013 by the Defendant

2. The total amount of KRW 9,9070,000 has been consumed in the same way in mind, such as the entry.

Accordingly, the defendant embezzled the victim's property.

2. On May 24, 2013, the Defendant would not be forgotten for the benefits to be repaid to the Victim E in the C office located in Seongdong-gu Seoul Metropolitan Government, Seoul, with the amount of KRW 30 million from the victim E, instead of paying the amount of KRW 30 million.

The phrase “ makes a false statement.”

However, at the time, the Defendant had a debt of approximately KRW 30 million to the National Bank, approximately KRW 30 million to the Saemaul Bank, and approximately KRW 80 million to the Mutual Savings Bank, and the balance of the Agricultural Cooperative Account in the name of the Defendant was about KRW 10 million and KRW 500,000 per month, while supporting wife and two children did not have monthly income. Therefore, even if the Defendant borrowed KRW 30,000 from the injured party, there was no intention or ability to pay the amount of living expenses.

Accordingly, the Defendant deceivings the victim as above and receives KRW 30 million from the damaged party to the G name account designated by the Defendant.