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 three years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The Defendant has been engaged in the overall management of the company, such as accounting, business, and management, as a management director of the Victim D (Representative E) Co., Ltd. (the victim E) at the time of residence from July 2012 to November 11, 2013.

On September 8, 2012, the Defendant, at the office of the victim company, was in custody of the funds of the victim company through the company bank account in the name of the victim company. At that time, the Defendant arbitrarily transferred KRW 9 million from the Internet banking account to the agricultural bank account in the name of the Defendant’s motherF to the agricultural bank account in the name of the Defendant’s motherF, and then voluntarily consumed KRW 259,781,300 by means of account transfer or cash withdrawal over 132 times from that time until November 11, 2013, as stated in the separate crime list.

Accordingly, the defendant embezzleds another's property in custody of business.

2. On March 21, 2013, the Defendant forged private documents: (a) borrowed 50 million won from Egyke Co., Ltd. to scam for the purpose of hiding the fact of occupational embezzlement, such as paragraph (1) at the office of the Victim Co., Ltd.; and (b) made a document in the name of Egypt Co., Ltd. using a computer for the purpose of hiding the fact of occupational embezzlement; and (c) marked 30 million won in the column of the loan amount; (d) on April 21, 2013, “on the date of repayment,” written 30 million won in the column of the loan amount; and (e) printed out the document in the name of Egypt, stating 3, in the name of the representative director, the Defendant affixed the corporate seal impression of the Victim

Accordingly, for the purpose of uttering, the Defendant forged a letter of loan under the name of D representative E, a private document related to rights and obligations.

3. The Defendant, at the time and place as set forth in paragraph 2, actually constituted a forged loan certificate as above by borrowing KRW 50 million from Egypt Co., Ltd. at the same time and place.