The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, the above punishment shall be imposed for two years from the date of the final judgment.

1. On July 22, 2010, the Defendant appeared and taken an oath as a witness of the Defendant’s case of occupational embezzlement of No. 2010Kadan2014 at the Busan District Court’s 6-Modong-dong, Busan District Court’s 2010Kadan2014.

Before the 6 reading of the above case in the trial, the defendant testified to the defendant that "I have no such talk" to the question that "I will lend D to the witness (the defendant)" at the 2nd sentence of the above court (the first place of the E-company office operated by the defendant) and "I have no such talk," and the defense counsel stated that "I have no such talk," "I have no opinion about the licensing fee problem, the employee identification of the corporation and the problem of passbook, etc. in the 6th sentence of the above court (the second place of the E-company office)" to the defendant, "I have no opinion about the off-site management problem, I have the owner of the building pay money to the head of the Tong at all times, and the construction site in Daegu has reached the 2nd sentence of the E-company office of the defendant, "I would have no opinion about the construction work site" and "I have no question about the defendant's testimony as the witness at the 0th day (the defendant's testimony)" and "I will not have the witness's testimony."

However, the facts are that the defendant as the actual operator of the E Company, J. K.