1. The Defendants shall be punished by imprisonment with prison labor for one and half years.

2.Provided, That each of the above punishments for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. On March 15, 2005, the Defendants’ status H entered the management team member as the victim I (the State), and was in charge of labor contract management, payment of wages, personnel information management, etc., while serving as the chief of the management support team. Defendant B, from August 1, 2006, performed duties as the chief of the J Association Secretariat (the Chief from around 2013), and took overall charge of duties concerning accounting and fund execution. Defendant A, who was promoted to the J Association on October 15, 2007, was in charge of duties concerning daily workers management and wage payment.

2. The Defendants of occupational embezzlement and H have the intent to embezzled the funds of the victim company, and Defendant H confirmed the actual working hours of daily workers as a person in charge of the affairs of personnel management and payment of wages for the victim company, and despite the fact that there was a duty to verify the actual working hours of daily workers and pay wages, Defendant B and A expressed to the J association an excessive appropriation of the wages of daily workers, and Defendant B and A expressed that the difference between the actual wages is withdrawn from the J Association account and divided into H.

Accordingly, H around February 2009, at the victim company's office located in Pyeongtaek-si, prepared the working hours of daily workers supplied by the J Association to the victim company, prepared a written disbursement statement to the effect that the total amount of wages to be paid to the above Association is KRW 2,1250,510,000 and received the payment from the representative director on March 6, 2009. On the same day, Defendant A withdrawn KRW 208,030,030, which is the difference between the said money and the actual wage, from the account under the name of the J Association and divided it into H and Defendant B.

In addition, the Defendants set excessive daily wages by the aforementioned method from July 21, 2008 to December 6, 2012 and set excessive daily wages in the attached list of crimes.