1. Defendant A shall be punished by imprisonment with prison labor for one year.

However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

Defendant

A operated the damaged company jointly with F and G, which owns the shares of the Victim D Co., Ltd. (hereinafter referred to as the “victim”) and independently or jointly with the victim company, F and G, which are the other major shareholders, on the other hand, on the ground of H’s representative.

Defendant

B is a person who operates the I Co., Ltd. (hereinafter referred to as “I”) and has entered into an entrustment management contract for the building of the victimized company.

1. Around November 5, 2007, Defendant A’s business embezzlement through transactions with Defendant J Co., Ltd. entered into an entrustment contract with the J Co., Ltd. (hereinafter “J”) that operates L through H at the office of the victimized company located in Songpa-gu Seoul, Songpa-gu, Seoul (hereinafter “J”) on the sports marketing agreement and the building of the victimized company.

However, in fact, the Defendant set excessive service costs with H and L from November 5, 2007 to December 2009, remitted KRW 1.045 billion to J foreign exchange bank account in the name of J from November 5, 2007, and conspired to embezzled part of them through return from L by the Defendant.

Accordingly, on May 28, 2008, the Defendant received 40 million won from L to M’s bank account in the name of J from L in a place where it is impossible to identify a place below Seoul around May 28, 2008, as well as transferred KRW 249,754,508 in total eight times from that time to December 30, 2009 to a third party’s account or used J corporation cards.

Accordingly, the Defendant embezzled KRW 249,754,508 owned by the victimized company in collusion with L/H.

Around May 28, 2008, the date, time, and place method 1: (a) paid the service cost to the bank account under the name of J in Seoul (Seoul) around May 28, 2008; (b) paid the service cost to the bank account in the name of M by receiving 40 million won from the bank account in the name of M; and (c) returned 33,460,000 won to the N bank account in the name of J around October 27, 2008.