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

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

Punishment of the crime

The Defendant is a person who served as a director in charge of accounting at D (representative E) Co., Ltd. located in Gangnam-gu Seoul building 205 from September 7, 201 to June 30, 2012 and was engaged in the receipt, disbursement, and keeping of corporate funds.

On October 24, 2011, the Defendant received KRW 21,119,150 of the company fund from the victim D office to keep the damaged company in cash without using the value-added tax payment. From around that time to June 30, 2012, the Defendant used the Defendant’s father for the Defendant’s hospital expenses, such as hospital expenses, living expenses, interest payment, etc. at the Hanyang University Hospital located in Seongdong-gu Seoul, Seoul, for personal purposes.

In addition, on January 10, 2012, the Defendant embezzled KRW 840,00 as corporate capital for stock dividends income, KRW 8,40,00 as the name of stock dividends (201), KRW 19,683,593 as the name of value-added tax (the final and conclusive date in February 201) on January 25, 2012, KRW 4,815,975 as the name of value-added tax (the first day in April 23, 2012), KRW 4,879,291 as the name of additional value-added tax (the final and conclusive date in January 29, 2012) around April 23, 2012, and embezzled KRW 84,879,297,509,7979,79,79,797, etc. of the damaged company by taking custody of KRW 291 as above for the damaged company.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. Application of the accusation, business registration certificate, notification of bond seizure, payment memorandum, A public fund utilization details, financial status, and application of Acts and subordinate statutes of passbook copies;

1. Relevant Article 356 of the Criminal Act, Articles 356 and 355 (1) of the Criminal Act, the choice of imprisonment for a crime;

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. The scope of recommendations for sentencing guidelines [the determination of types] shall be limited to the category 1 (100 million won) of embezzlement and breach of trust (the general appearance factors): Basic livelihood;