A defendant shall be punished by imprisonment for a term of two years and a fine of three hundred million won.

If the defendant does not pay the above fine, 50,000.

Punishment of the crime

The Defendant is a major shareholder (60% equity) interest of O (O) who mainly engages in the import and supply of products such as NH3 analysis equipment and nitrogen (Nx analysis equipment) and installation of various electric power and measurement facilities of road construction works, and has worked as the representative director from May 2007, and has been in charge of overall management of the affairs, such as various contracts, personnel management, accounting, and fund management, while working as the representative director from around May 2007 to around 10, 2007, P was in charge of overall management of the O from around 10 to around 2009, and from around 201, from around 2010 to around 2000, P was in charge of overall management of the accounting and management of the P from around 200 to around 200 to around 205, and from around 200, from around 200 to around 207, 2000.

The Defendant, while managing and keeping O’s funds through P and Q, received O’s short-term loans under the name of executives and employees, and received them by appropriating them as false advance payments. The Defendant intended to arbitrarily consume the Defendant’s personal tax payment, credit card price settlement, and related company’s obligation, by raising so-called “non-funds” under the method of settling accounts by receiving and returning the aforementioned advance payments after having paid them under the name of false credit purchase payment, construction advance payment, etc. to the relevant S et al. or transaction company established by representing the executives, etc. of theO as the representative, and then settling accounts or settling accounts in a lump sum with the name of the external share price offset.

Accordingly, the defendant.