Defendant shall be punished by imprisonment for a term of one year and six months.

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

Punishment of the crime

1. From October 1982 to March 31, 2004, the Defendant was in charge of receipt and disbursements of money, etc. at the “F Hospital” located in Guro-gu Seoul, Guro-gu, Seoul, which was managed by the victim D.

Around September 2003, the above victim sold the site of the above hospital to the KTF, which is difficult to operate the above hospital. Around September 2003, 102-201, 202, 202, 203, 204, 205, 206, 207, 208, and 209 of the G G building, which is an officetel to be constructed on the above site by the KTF, the above victim received large amounts of transfer income tax, and the defendant proposed that the sales contract for the above officetel should be made in the name of H, a vice president of the above hospital, and the above victim paid the sales price and value-added tax for the above officetel.

Around May 9, 2005, the Defendant received a refund of value-added tax of KRW 48,525,210 from the Guro-gu Office and kept for the said victim, and embezzled KRW 10,777,626 for personal use from May 9, 2005 to June 27, 2005, including using KRW 10,787,066, in aggregate of value-added tax from May 9, 2005 to May 31, 2007.

2. Around August 21, 2009, the Defendant: (a) around August 21, 2009, at the Dong-dong Saemaul Depository 1, an error of 1, 37-3, Dong-gu Seoul, Guro-gu, Seoul, the Defendant: (b) was subject to a tax investigation of the F Hospital’s site sales conducted by D, the husband of the victim J; and (c) was said to read the said D to read the said victim as “I must pay for tax revenue, money.”