Defendant

A shall be punished by imprisonment with prison labor for ten months, and by imprisonment with prison labor for three months.

provided that this ruling has become final and conclusive.

Punishment of the crime

Defendant

A is the representative director of the Dispute Resolution Co., Ltd. (hereinafter referred to as "victim Co., Ltd.") who is an elevator installation and repair company, and is in charge of overall business such as company operation, fund management, and customer management, and Defendant B is in charge of Defendant A.

1. The Defendants’ co-principal

A. The Defendants conspired to pay the tax bookkeeping fee of “E”, which is a pro-friendly business operated by Defendant B as a pro-friendly business-friendly business-friendly business-friendly business-friendly business-friendly business-friendly business-friendly business-friendly business-friendly business-related business-related business-

From June 29, 2015, the Defendants embezzled the amount of KRW 100,00 by remitting from the said account to the self-bank account (K) of the victim company, the tax bookkeeping company of the victim company, as shown in the list of crimes (1) from around that time to January 25, 2017, while the Defendants kept the victim company G association account (H) in the office of the victim company in the Seo-gu Incheon, Seo-gu and the first floor, Incheon, and embezzled the amount of KRW 2,200,000 in total from the said account and the L bank account of the victim company to the said J bank account of the victim company of KRW 22 times in total.

B. The Defendants in occupational breach of trust conspired to use Defendant B’s personal purpose unrelated to the victim company, on the basis that Defendant A was in custody of the victim company’s corporate card.

Defendant

B received the victim company's corporate card from Defendant A, and around March 11, 2016, the victim company's corporate card (P) was used for an individual purpose in Gyeyang-gu Incheon, Incheon, and settled 109,000 won, thereby obtaining property benefits equivalent to the same amount and causing property damage to the victim company, and as indicated in the list of crimes (P, Q, and R) in attached Form 2 from around that time to February 7, 2017, the victim company's corporate card was used for an individual purpose for a total of 641 times, as shown in the list of crimes (2).