1. The defendant shall be punished by imprisonment for six months;

2.Provided, That the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive;

Punishment of the crime

From August 2012 to November 2014, the Defendant was engaged in the execution of funds and accounting of the victim C Co., Ltd. (hereinafter “victim Co., Ltd”).

1. The Defendant borrowed KRW 150 million in total, including KRW 100,000,000,000 from D, when he/she worked as the representative director of a stock company E (F, change of trade name to G on September 14, 201) and borrowed KRW 150,000,000,000 from D on May 18, 201.

The injured company is not related to the defendant's liability for the above borrowed money against the defendant's D, which was accepted by the injured company around August 2012.

Nevertheless, the Defendant had been urged by D to repay the above debt with the funds of the victim company, and committed the following acts.

On November 14, 2012, the Defendant transferred KRW 30 million from the I Bank Account (Account Number:J) to D’s post office account at the victim company’s office located in H4th floor in Busan-gu, Busan-gu, to D, and then withdrawn KRW 6 million in cash and delivered it to D.

On November 15, 2012, the Defendant transferred KRW 63,990,000 from the above account of the victim company to the Non-Performing account of K Co., Ltd., from November 15, 2012, and remitted KRW 44 million out of the above money to D.

On March 20, 2013, the Defendant kept an account of KRW 65 million at the above victim company’s office as if the representative director spent it as a gold payment, and transferred KRW 65 million from the L Bank Account (Account Number: M) to D’s post office account.

Accordingly, the Defendant embezzled the total amount of KRW 145 million owned by the victim company on duty.

2. In order to raise funds necessary to deposit capital of a construction company in 2013, the victim company borrowed KRW 100 million from N on January 7, 2013, and deposited money into the account of the victim company in the name of the defendant, and then borrowed money to the defendant.