The prosecution of this case is in violation of jurisdiction.

1. The Defendant is in charge of overall affairs such as the representative director of the F Co., Ltd. (hereinafter “F”), a company specializing in the structural construction of buildings in Gangnam-gu Seoul E-building 201, and the fund and property management of the company.

Around May 2010, the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (hereinafter referred to as the "PS SP snow material") purchased any temporary material possessed by F from F in KRW 3.5 billion at 20 construction sites nationwide, and entered into a lease contract again with F without actually receiving such temporary material.

After the change of the purchase price into KRW 2.28 billion (including value added tax) and F adjusted the item and quantity of the materials subject to the contract, and the monthly D.S.C snow material paid KRW 2.28 billion to F from May 6, 2010 to June 8, 2010.

In accordance with the contract, the Defendant embezzled the temporary materials worth KRW 19,629,650,00 (including destroyed portion) out of the leased temporary materials at F office around September 2010, when the Defendant leased the temporary materials from F office and kept them for business purposes, by refusing to return them only as much as KRW 119,629,650 (including destroyed portion), and by refusing to return them as remaining KRW 8995,950,00.

B. The violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) decreased the operating income from KRW 3.435 billion in around 2009 to KRW 71 million in around 2010. The debt ratio also increased from KRW 395.19% in around 2009 to KRW 508.85% in around 2010. Since around June 30, 201, the additional tax was not paid from around June 30, 201, the apartment-type factories located in Kimpo-si were unable to obtain additional loans from financial institutions around 2011 to KRW 38 billion in terms of loans (appraisal value 4.3.9 billion in terms of appraisal value) from financial institutions around August 29, 2011.