Defendant

A A shall be punished by a fine of two million won, and Defendant B shall be punished by a fine of eight million won.

The above fine is imposed against the Defendants.

Punishment of the crime

Defendant

B is a person who holds 50% of the shares of the victim E Co., Ltd. (hereinafter “victim”) and works as a director of the victim company at the same time as a director of the F Co., Ltd. (hereinafter “F”) and holds 83% of the shares of the F Co., Ltd. (hereinafter “F”), and works as a representative director. Defendant A is a person who holds the respective audit positions of the victim company and F.

On October 15, 2015, the Defendants entered into a supply contract with the representative H of Hong Congo located in Hong Kong with the content that the victim company would supply the said G’s “dilass Products” to the said G, and on October 21, 2015, the Defendants made the said supply contract deposit (where the victim company is unable to supply the said products, the amount agreed to return the said deposit to G not later than December 30, 2015) with the name of 85,946.21 US dollars deposited with the new bank account (Account Number I) in the name of the victim company, and made it deposited as KRW 96,921,541 in the same day and deposited as the new bank account (J) in the name of the victim company in the name of the victim company for business purposes.

On the other hand, around October 21, 2015, Defendant A proposed that the above deposit be used for manufacturing and developing the cosmetic in F. Defendant B’s account, and Defendant B consented to this, transferred KRW 35,000,000 out of the above deposit to the personal account under the name of Defendant B, and voluntarily used it as F’s operating funds by remitting KRW 5,00,000 to the personal account under the name of Defendant A, and then arbitrarily using it from that time to January 40, 2016, as shown in the list of crimes in attached Table 2, Defendant A transferred KRW 84,00,000 in total to the personal account under the name of Defendant B or to the corporate account under the name of F, and then arbitrarily used it for F’s operating funds or personal purposes.

As a result, the Defendants conspired, and embezzled the property of the victim company which was in custody at will.