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

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

Punishment of the crime

From August 1, 2013 to September 30, 2014, the Defendant is a person who has worked as a representative director in charge of overall management, supervision, approval, accounting, etc. of D and E, a French corporation branch office in C (State) located in BFDE.

The Defendant served as the representative director of the French corporation of C(State) and kept the funds deposited in D’s name account ( HSBS, F) and E’s name account ( HSBC and G) for business purposes.

1. On January 13, 2014, the Defendant embezzled the victim D’s occupational embezzlement by arbitrarily using a total of 18,300 tons (12,472,605 Won in the attached Table (26,472,605 won in the Republic of Korea) total amount of 12 times from the time from August 22, 2014, when withdrawing 6,000 company funds in the course of performing duties for the victim’s account in the name of the victim D (WTOBS) from the Liber Bank in France to the victim’s account in the name of the victim D in the course of performing duties for the victim’s account.

2. On February 10, 2014, the Defendant embezzled the victim E’s occupational embezzlement from the HSBC bank located in France, using a total of KRW 32,500 worth ( KRW 46,342,497 in the total of KRW 85 times from September 10, 2014, including: (a) voluntarily consumed the Defendant’s local house purchase principal, interest repayment, living expenses, etc. for the victim; and (b) from that time, he/she embezzled the victim E’s occupational embezzlement by arbitrarily using a total of KRW 500 ( KRW 46,342,497 in the total of KRW 46,497 in the total of 85 times, such as in the daily list of crimes (2).

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with H;

1. Notice of personnel issuance and resume;

1. A detailed statement of transaction E (the details of withdrawal transaction), details of transaction with HSBC bank, and the amount of damage calculated;

1. Application of Acts and subordinate statutes confirming performance of obligations;

1. Relevant Articles 356 and 355 (1) of the Criminal Act concerning the facts constituting an offense and Articles 356 and 355 (1) of the Criminal Act (Options of imprisonment);

1. The former part of Article 37 of the Criminal Code, Article 38(1)2 of the Criminal Code, which increases concurrent crimes.