Defendant shall be punished by imprisonment for a term of one year and six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Criminal facts

The Defendant decided to operate a business to create E by investing KRW 1 billion in D and KRW 1 billion around October 2013. On November 1, 2013, the Defendant established the F Co., Ltd. F for the foregoing business on November 1, 2013, and then assumed office as the representative director of the said company.

The defendant, as the representative director of the victim FF corporation, prepared a false tax invoice, etc. as if he did not actually engage in transactions with the company that did not actually engage in such transactions while in charge of the management and execution of the funds, and settled the amount of operating expenses excessively, or settled the amount of operating expenses from the transaction price actually traded with the trading company, along with a false tax invoice, etc., and embezzled the amount of the victim's money by receiving the difference between the actual transaction amount and the negative amount from the company and using it voluntarily or repaying the personal debt to the transaction partner.

On November 20, 2013, the Defendant issued an invoice, etc. to H representative I, a software developer, at the F Office of the F Office, the second floor of 203 non-2, Seo-gu Seoul Metropolitan City G and sales facilities, Seoyang-si, the Defendant: “A request J to set the amount of tax at KRW 110 million, including the additional tax from 4D Dra, to be supplied by J, and to issue the account statement, etc.; and, at the same time, the Defendant paid the actual price of KRW 16 million to J and paid the difference to KRW 94 million, and returned the difference to Na.”; and at the same time, the Defendant received KRW 275 million, including the above KRW 110,000,000,000, including the amount in custody of the victim, and received KRW 94,000,000 from J to the account and operated by the Defendant.

K Co., Ltd. and L Co., Ltd. used as operating expenses.

In addition, from that time until December 5, 2013, the Defendant embezzled total of KRW 350,300,000 in four times, such as the list of crimes in the attached Table, in the above manner.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for M (detailed statement of payment of construction expenses attached thereto);

1. Each police officer for N,O, P, Q, I, and R.