A defendant shall be punished by imprisonment for one year.

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

Criminal facts

The Defendant was the auditor of the Victim E Co., Ltd. (hereinafter “victim E”) (hereinafter “victim E”), a planning company with the sixth floor of the same building as the interest of representative director of the Victim D Co., Ltd. (hereinafter “victim D”), a planning real estate company with the third floor in Ulsan-gu, Ulsan-gu, and the third floor. The Defendant was a person who actually controls and manages the above two corporations, while operating the said two corporations.

1. The Defendant, on the ground of the entry of false staff members, and the actual operation of the said two places of the victimized Corporation, re-entered the Defendant’s relatives, such as the Defendant’s father FF, mother G, wife H, wife H, wife J, and K, who did not work for the said Corporation, as the employee of the victimized Corporation.

On July 25, 2013, the Defendant transferred KRW 3,191,100 from the victim D’s D account to the H’s account managed by the Defendant for the purpose of private use, such as living expenses, while keeping corporate funds for the victim at the victim D office on behalf of the victim. From around that time to February 25, 2015, the Defendant arbitrarily used the funds of KRW 302,096,90 in total 21 times under the name of false employee payment, such as the list of crimes in attached Form 21 in the same manner, as in the list of crimes, and embezzled them by using the funds of KRW 302,096,90 for the purpose of false employee payment.

2. On May 20, 2014, the Defendant entered into a contract to purchase L, M, and N land in the name of the said F in the amount of KRW 458,500,000,000 fromO for racing.

In order to pay the purchase price of the above land with the funds of victim E, the Defendant was in his/her custody, deposited KRW 100 million in cash from the account in the name of the Defendant’s management on two occasions from the French land on June 16 to 17, 2014, and deposited KRW 100 million in cash from the account in the name of the damaged corporation to the account in the name of the Defendant’s management, and transferred the money to the aboveO as the purchase price for land on June 20, 2014, and deposited KRW 60 million from the account of the damaged corporation in cash from the account of the damaged corporation on