A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

From September 2008, the Defendant was engaged in the overall management of the funds, such as workers’ benefits, national pension contributions deduction, insurance premium payment, etc. while operating D Company from old and American City from September 2008.

1. From around November 2009 to March 201, the Defendant: (a) obtained 61,210 won from the victim E’s benefits, which are workers, for the purpose of deducting 61,210 won as employee contributions; and (b) used it for the purpose of paying it as health insurance premiums; (c) used it without paying it to the Health Insurance Corporation; and (d) used it for the operation of the company around that time; and (d) used it for the victim E, F, G, H, H, I, J, K, K, M, M, P, Q, Q, R, and S, from around 300 to around 300, 16,451,40 won of health insurance premiums; and (d) used it for the victim’s E, G, A, H, H, K, M, K, 21, 201, 36, 205, 201, 36, 201, 205, 2015, 20.3, 20.2.3

2. On February 18, 2010, the Defendant issued a demand notice to pay 874,800 won of national pension contributions to January 10, 2010, in arrears, from the old U.S. branch offices of the National Health Insurance Corporation, in the Dong-si T building B, Dong-si, Seoul Special Metropolitan City, to March 10, 2010, but did not pay 21,756,520 won of pension contributions in arrears over 26 occasions from around that time to March 2012, as shown in the separate list of crimes (2).

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement to U and E;

1. A written accusation;

1. The investigative report, the accuser, and U.S. submitted;