A defendant shall be punished by imprisonment for two years.

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

Punishment of the crime

The defendant is the representative director of D Co., Ltd. who has been engaged in overall control and operation of the victim company.

1. On December 29, 201, the Defendant violated his/her occupational duty to pay the provisional payment obligation to his/her victim company in a normal manner. On December 29, 201, the Defendant transferred KRW 180,000 from the Korean bank account (E) opened in the name of the victim company to the F (G) account, withdraws it, and then deposited it into the said bank account into the said bank account, and treated the Defendant’s provisional payment as the Defendant’s repayment of the victim company. On December 30, 201, the Defendant transferred KRW 300,000 from the said Korean bank account to the F (G) account, and then withdrawn it, deposited it into the said bank account, and treated it as the Defendant’s provisional payment to the victim company.

Accordingly, the defendant acquired a total of KRW 480,000,000 property interest, and suffered a loss equivalent to the same amount with the victim company.

2. From September 1, 2012 to November 21, 2012, the Defendant: (a) in the course of purchasing approximately 3,540 tons of low-calorie coal directly from H company from H company to purchase approximately 45,00 won per ton in violation of the occupational duty that the victim company should purchase at an appropriate price to be beneficial to the victim company; and (b) in selling approximately 159,300,000 won per ton between the victim company and H company, the victim company purchased approximately 159,300 won per ton; and (c) made a document by inserting the said low-calorie coal into G company into the middle part; and (d) paid approximately 318,60,000 won to the G company as sales price.

As a result, the Defendant acquired property benefits equivalent to KRW 159,300,000 in G company and suffered damages equivalent to the same amount in the victim company.

3. The Defendant, from September 11, 2013 to November 22, 2013, has an adequate price at which the Victim Company directly purchased approximately 2,097 tons of low-heat coal from (i) I to (ii) during the process of purchasing approximately 2,097 tons from (ii) the Victim Company.