1. Defendant A shall be punished by imprisonment for eight months.

However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is the director of the Ulleung-gun branch of the D Association, a victim, who is engaged in accounting affairs such as revenue and expenditure, and Defendant B is the chairperson of the above branch and has overall control over all the affairs of the above branch as the chairperson of the above branch.

1. Defendant A’s sole crime committed with intent to embezzled money by unfixing business expenses or preparing false disbursement contracts, etc. with respect to business expenses granted by the said branch, and Defendant A arbitrarily used business expenses of KRW 64,284,150,00 in total on 127 occasions from around August 9, 2013, including withdrawing KRW 260,00 from the management account of the project expenses and using it for personal purposes around that time, even though there was no disbursement resolution.

Accordingly, the defendant embezzled the victim's property in his occupational custody.

2. The Defendants’ joint crime conspired to embezzled money by means of withdrawing project expenses or preparing false disbursement contracts, etc. with respect to the project expenses granted by the said branch from a local government. On May 27, 2008, Defendant A prepared a false withdrawal equipment disbursement resolution even though the withdrawal equipment need not be used. Defendant B approved the disbursement resolution. Defendant A voluntarily withdrawn KRW 560,000 from the project expense management account based on the said disbursement resolution at the Ulleng Agricultural Branch located in the Ulleung-gun, U.S., U.S., U.S., U.S., Ulsan on the same day, and used it for the personal purpose from that time to January 30, 2013, including using KRW 29,087,030 for the total amount of 68 occasions as indicated in the attached list of crimes (2).

In this respect.