A defendant shall be punished by imprisonment for two years.

Punishment of the crime

1. The Defendant’s personal relationship status is the E Co., Ltd. and F’s accounting staff in Nam-gu Incheon Metropolitan City, which was operated by the victim C from August 2008 to April 2015. From November 2013 to April 2015, the Defendant served as G’s accounting and was in charge of duties such as receipt of A/S and receipt and disbursement of company funds.

2. Criminal facts;

A. On November 18, 2012, the Defendant received remittance of KRW 1,019,000 from the K account in the name of the company operating H and I from the J, which is an employee of the company operating H and I, for the victim, and embezzled the money for the victim’s personal use by arbitrarily consuming it for the victim’s personal use around that time.

From that time to November 3, 2014, Defendant: (a) transferred KRW 17,088,40 to the account of K, L, etc., the Defendant and employees, at least 28 times, from that time, from that time, embezzled as above; and (b) wrongfully consumed KRW 17,08,40 for personal purposes, such as repayment of bonds and living expenses, and embezzled such money for personal purposes.

B. On December 19, 2013, the Defendant deposited company funds into a new bank account (M) with the name of the Defendant at the above G office, and remitted KRW 50,000 to another account under the name of the Defendant for the victim while on duty, and embezzled it for personal purposes.

From March 28, 2015 to March 28, 2015, the Defendant: (a) transferred KRW 120,165,786 over 1,469 to another account of the Defendant’s other account and another person’s account, such as the Defendant’s omission, or used for personal purposes by withdrawing cash; and (b) deposited KRW 36,475,000 in the said account and embezzled the difference of KRW 83,690,786.

(c)

On May 23, 2014, the Defendant’s capital at the above G office to the company’s account (O) with the name of the Defendant.