A defendant shall be punished by imprisonment for a term of one year and two months.

Of the facts charged in the instant case, KRW 22,250,000, remitted to D.

Punishment of the crime

From April 16, 2008 to January 20, 2016, the Defendant, as the representative director of the Victim F Co., Ltd. (hereinafter “victim Co., Ltd.”) established for the purpose of publishing newspapers in Gangnam-gu Seoul, Gangnam-gu, Seoul, took overall charge of all business affairs, including the management of funds of the Victim Co., Ltd.

1. Occupational embezzlement;

A. Although G, one’s wife, is registered as a director of the victim company, the Defendant mainly resided in New Zealand and did not have been actually employed in the victim company, the Defendant embezzled the amount of KRW 181,642,191 as stated in the separate crime list (i) from April 2010 to October 2015 by paying KRW 181,642,191 as the basic salary, food, vehicle maintenance cost, news gathering allowance, etc. as described in the separate crime list (i).

B. On February 24, 2009, the Defendant received loans of KRW 42,00,000 from a new bank to a new bank account in the name of the victim company and embezzled KRW 35,771,370 on February 25, 2009 by transferring KRW 35,771,370 to one bank account in the name of the defendant company, and then wrongfully consumed KRW 13,771,370 at that time for private use.

(c)

On June 11, 2013, the Defendant withdrawn KRW 16,500,00 under the pretext of the maintenance cost, etc. for the computer in 2013 and embezzled it by recklessly consuming it for private use around that time.

(d)

On December 30, 2011, the Defendant received 5,000,000 won as newspaper subscription fee from the distribution cooperative of the remaining product protection product prior to Gwangju to the new bank account in the name of the Defendant, and embezzled it by recklessly consuming it for private use around that time.

E. On October 29, 2010, the Defendant received KRW 3,000,000 as advertising fees for newspapers from Korea Agricultural Development Co., Ltd. to the Agricultural Cooperative account in the name of the victim company, and transferred KRW 5,00,000 on December 30, 2010 to the new bank account in the name of the Defendant on the same day, respectively, and transferred from March 30, 201 to March 6, 2015.