A defendant shall be punished by imprisonment for two years.

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

The defendant is the representative director D of the victim D, which mainly engages in manufacturing and selling fishery products, and is responsible for the operation and fund management of the above company.

1. The criminal defendant embezzlement of non-data and excessive sales proceeds from appropriation made by the victim company sells the air fraternities to the public enterprises and food processors without issuing a tax invoice, receives the proceeds from transfer to the accounts of the defendant's account or employees of the company, or appropriates the excessive sales proceeds from fishery products to the accounts of the defendant's account or employees, and has received the difference from transferring it to the account of the defendant or employees;

Accordingly, the Defendant, at the victim company office located in Gangseo-gu in Busan Metropolitan City around January 2007, sold fishery products to industrial chain E. The fishery products produced by the victim company were transferred from January 12, 2007 to a new bank account (Account Number:F) with sales proceeds of 20,80,000 won around January 12, 2007, and voluntarily withdrawn and consumed around that time while in the course of business custody for the victim for the victim, and then withdrawn 1,082,460,620 won in total over 357 times from January 1, 207 to August 2015 as shown in the annexed crime List (1).

Ultimately, the Defendant embezzled the sales proceeds of the victim company that was kept in business as above by arbitrarily consuming KRW 929,360,620.

2. On September 25, 2009, the Defendant’s embezzlement of corporate funds through the payment of unfair benefits, including the following: (a) around September 25, 2009, the Defendant arranged relevant documents in the said victim’s office as if he/she had worked for the victim’s wife G even though he/she had worked for the victim’s company; and (b) instructed an employee in charge of accounting of the victim’s company to pay KRW 893,740 from the