A defendant shall be punished by imprisonment for two years.

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

Punishment of the crime

From May 18, 2001 to May 27, 201, the Defendant is a person who has worked as the representative director of the victim C&A, a company that manufactures and sells joint gold products, and has a duty to faithfully manage the company’s property while taking overall charge of the financial management, business, and management of the victim’s company.

Around June 30, 2003, the Defendant issued a false tax invoice of KRW 5,515,400 as if the victim Company C (hereinafter referred to as “C”) was in charge of the external processing work in the office of the above victim company C (hereinafter referred to as “C”) which he had actually been in charge of the victim company C (hereinafter referred to as “C”) and had the victim process the amount offset by the amount equivalent to the same amount, as shown in the list of crimes, from the above date and time to March 15, 201, the Defendant disposed of and extinguished the total amount of KRW 550,440,400 over 94 times, as shown in the list of crimes.

As a result, the Defendant violated his duties, thereby causing property damage equivalent to the total amount of 550,404,000 won to the victim company, and caused C to obtain property profit equivalent to the same amount.

Summary of Evidence

1. Statement by the defendant in court;

1. Examination protocol of the accused by prosecution;

1. Each police statement made to E, F, G, H, and I;

1. Written statements of J and K;

1. Application of Acts and subordinate statutes, such as reporting on the details of transactions of different types of accounts, etc., and the liquidation of claims and obligations;

1. Article 3 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes and Articles 356 and 355 (2) of the Criminal Act for the relevant crime;

1. Mitigation of discretionary mitigation under Articles 53 and 55 (1) 3 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. Reasons for sentencing under Article 62 (1) of the Criminal Act (the grounds for sentencing that are advantageous to the following)

1. The scope of punishment: Imprisonment with prison labor for not less than one year and not more than six months but not more than fifteen years;

2. Application of the sentencing criteria (determination of type), embezzlement and breach of trust;