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

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, along with B, etc. around July 8, 2014, established the Victim D Co., Ltd. D (hereinafter “victim”) with the purpose of real estate trading business in Daegu-gu, Daegu-gu, with B, etc., and five investors, including B, invested funds, and the Defendant entered into a joint investment agreement with the Defendant to allocate profits to the ratio of investment, and received each KRW 80 million under the pretext of investment.

The Defendant, while working as an auditor of the victimized Company, managed the account under the name of the victimized Company in which the investment money, etc. was deposited for the victimized Company, and kept the said money for business purposes on September 17, 2014, transferred KRW 20 million to the account in the name of the victimized Company to the new bank account in the name of the victimized Company, and then arbitrarily used the money by delivering it to G, who is the party, as the loan money.

As above, the Defendant embezzled 68,100,000 won in total on nine occasions from around that time to May 7, 2015, as shown in the separate crime list, including embezzlement at will using the money of the victimized company.

Summary of Evidence

1. Defendant's legal statement;

1. Each written statement by the prosecution and the police concerning B;

1. Application of Acts and subordinate statutes to joint investment agreement, full certificate of registered matters, and investigation report (Submission of passbook transaction statement);

1. Article 356 of the Criminal Act and Articles 356 and 355 (1) of the Criminal Act and the choice of imprisonment for the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. It is so decided as per Disposition by the assent of all the circumstances, including the following: (a) the Defendant’s reason for sentencing under Article 62(1) of the Criminal Act acknowledges and reflects his mistake; (b) the full repayment of the amount of damage to the victimized Company; (c) the degree of damage; (d) the details of the commission of the crime; (d) the method of the commission of the crime; (e) the degree of the crime; (e) the