A defendant shall be punished by imprisonment for not less than one year and six months.

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

Punishment of the crime

D is the representative director who exercises overall control over the affairs of the victim E Co., Ltd. (F Co., Ltd. before the change of trade name; hereinafter referred to as "victim Co., Ltd."), and the defendant is a director in charge of affairs, such as management consulting or attracting of contracts,

G was in charge of finance and personnel affairs in the position of executive director in the victim company, H was in charge of personnel affairs as the deputy head of the victim company in the victim company, and I was in charge of cash receipt, disbursement and enforcement as the deputy head of the victim company.

The Defendant agreed to prepare a false document as if he were employed as an employee by the family members, etc. of the victim company who do not work as the actual employee in the victim company, with the consent of the above D, G, H, I, and the victim company, upon receiving the documents necessary for the preparation of the membership document, passbook necessary for the payment of benefits, seal necessary to withdraw the paid benefits in cash, etc., and paid the false amount under the name of the employee in the name of the false employee, and conspired to use the money for the personal purpose of the executives of the

These facts around August 25, 2006: (a) the J made a false entry document, etc. as if it had been employed as an actual employee even though it had not worked as an employee in the victim company; (b) remitted KRW 2,422,140 to the account in the name of J; and (c) immediately returned the money to the victim company in cash; (d) the officers, etc. of the victim company used the money for personal purposes, such as golf entertainment expenses, from August 25, 2006 to May 20, 2010, including using the money for the personal purposes, from around August 25, 2006 to nine (9) the sum of KRW 63,163,920 by the above methods, and immediately withdraw it in cash to the victim company’s officers, etc.