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

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

Punishment of the crime

The Defendant, from October 19, 201 to September 7, 2012, has been engaged in the business of managing the funds of the said company, as an accounting employee of the victim E in Busan Seo-gu.

1. On November 8, 201, the Defendant transferred 1,276,000 won to the Busan Bank’s deposit account (Account NumberF) in the name of the Defendant’s name while keeping the money deposited in the bank account in the name of the said company for the business of the said company, and consumed the money for personal purposes, such as living expenses, at that time.

The Defendant, including that, from around that time to August 31, 2012, transferred KRW 322,106,885, which was deposited in the new bank account in the name of the bank in the name of the Dispute Resolution Co., Ltd. in the same way 35 times in total, as shown in the attached list of crimes (1) and embezzled KRW 249,750,825, out of that money, to the deposit account in the name of the above Defendant, Busan Bank and the new bank account in the name of the Defendant, and the Defendant’s son’s son’s son’s son’s son’s son’s son’s son’

2. The Defendant issued a false tax invoice as if he was supplied with scrap metal from “I”, the business partner of the said company, and transferred the scrap metal to the deposit account in the name of “I”, the representative of “I,” and had the intent to embezzled the company’s funds by receiving them back to the deposit account in the name of G.

On May 8, 2012, the Defendant issued a false tax invoice as if he were supplied with the scrap metal equivalent to 7,220km from the “I” in mind, and transferred KRW 3,212,90 as the price for the scrap metal to the Busan Bank deposit account in the name of the said J on May 9, 2012, and around that time, KRW 321,290 as value-added tax.

The Defendant, including that, from around that time to July 23, 2012, is 41,526,320 won in total by the same method over eight occasions, as indicated in the attached list of crimes (2).