A defendant shall be punished by imprisonment for one year.

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

Criminal facts

On March 2010, the Defendant is a person in charge of finance and accounting as the deputy head of the accounting team of the victim D Co., Ltd. (hereinafter “Co. E” after mutual change; hereinafter “victim”).

In order to promote medical services on March 24, 2010, the injured company announced it as the purpose of use, and received 23,154,920,740 won from shareholders for the increase in the capital for consideration (hereinafter “the price for the increase in the capital for consideration”).

On March 26, 2010, the Defendant, through the representative director F of the victimized Company, received the direction of H of “G” president who controls the secret interest by using borrowed shares, etc., and became aware of the circumstances that the F and H provided KRW 800 million out of the price of the instant paid capital increase of the victimized Company to G and used it in a place other than the original purpose of the capital increase.

On March 26, 2010, the Defendant called the representative director of J Co., Ltd. (hereinafter “J”) to K, a trader at the damaged office located in the G Building in Seongbuk-gu Seoul Special Metropolitan City, Seongbuk-gu, Seoul Special Metropolitan City (hereinafter “J”) and asked the Defendant to “if money is required at the head office, it is returned to B as a check to return KRW 500 million under the name of advance payment for the goods.” After obtaining the consent from the said K, the Defendant transferred KRW 500 million from the account of the victimized company that was in custody for the victimized company to the J’s account as advance payment for the goods from the account of the damaged company that was in custody for the victimized company to the account of the J, and by using the above method, transferred KRW 300 million as advance payment for the goods.

On the same day, the Defendant returned KRW 500,000,000 from K to check, and KRW 300,000,000,000,000 to G head office as instructed by the above F, on the road located in Yang Jae-dong, Seoul.

Accordingly, the defendant is KRW 800,000,000,000,000,000 from the capital increase of the victim company that the above F and H raised and kept for the purpose of promoting the medical