1. The punishment of the accused shall be two years of imprisonment;

2. Provided, That the above punishment shall be imposed for three years from the date this judgment becomes final and conclusive;

Punishment of the crime

The defendant is a representative director of C Co., Ltd (hereinafter referred to as “C”) from December 11, 2002 to a person who controls the above company.

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes;

A. On July 27, 2009, the Defendant, at C office, managed a new bank account in the name of the victim C, and kept C’s funds for business purposes, had D, the director of the company accounting division, receive services equivalent to KRW 10 million from E, prepare a false disbursement resolution as if he were to pay the service cost. The Defendant, from the new bank account in the name of C, remitted KRW 10 million to the NA bank account in the name of F, which was previously provided from E representativeF, and then voluntarily consumed it for personal purposes such as living expenses.

In addition, from July 27, 2009 to March 2, 2011, the Defendant embezzled a total of KRW 41,3460,00 for 32 occasions, as shown in the attached list of crimes (1-1) from around July 27, 2009, by voluntarily consuming the total of KRW 41,346,00 for personal purposes, such as living expenses.

B. Around May 20, 2010, the Defendant: (a) at the C Office, managed a new bank account in the name of the victim C; and (b) took custody of C’s funds for business purposes; (c) provided that D, the director of the Company Accounting Division, in order to lend money to G, who was known to and was in the name of the victim C, would have D withdraw KRW 10 million from the said account; and (d) delivered it to G and consumed.

In addition, from February 11, 2010 to September 8, 2010, the Defendant, as shown in the List of Crimes (1-2) from around February 11, 2010 to around September 8, 201, he arbitrarily consumed and embezzled the total amount of KRW 60,140,00 for six times, as the representative director paid by him.

C. On May 29, 2009, the Defendant arbitrarily transferred KRW 10 million from the said account to the national bank account under the H’s name while managing the funds of the victim C as a new bank account under the name of D, and arbitrarily consumed it.