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 of the final judgment.

Punishment of the crime

C Co., Ltd. was established around November 1996 and changed to D Co., Ltd. around November 19, 2007, and changed to E Co., Ltd. on November 11, 2009.

F Co., Ltd. was established around November 18, 2009 and changed from October 19, 2010 to G Co., Ltd., and changed from August 9, 2012 to H Co., Ltd.

Around December 2001, the Defendant joined the above C Co., Ltd. and served as the above C Co., Ltd., the above D Co., Ltd., the above E Co., Ltd., and the above E Co., Ltd. accounting staff from around November 18, 2009, and served as the above F Co., Ltd., the above G Co., Ltd., the above G Co., Ltd., and the above H Co., Ltd.

1. Around January 10, 2008, the Defendant’s occupational embezzlement against the victim E Co., Ltd. (former C Co., Ltd. and D Co.) entered the false content of “C-461,200 won” in the account book while keeping the account of national bank in the name of J, which managed the funds of the damaged company at the office of the victim D Co., Ltd., Ltd., in Sungnam-gu, Sungnam-si, 109. On the same day, the Defendant released KRW 461,200 from the national bank account at the time of mind and used it for personal use, such as living expenses.

From that time to November 17, 2009, the Defendant consumed the total of KRW 161,94,906 by the same method over 80 times, as indicated in No. 1 through No. 80 of the annexed crime sight table between the Defendant and that of November 17, 2009.

2. On November 20, 2009, the Defendant of the victim G Co., Ltd. (former FF Co., Ltd.) did not enter the details of execution in the account book while keeping the account of the victim F Co., Ltd. under the name of L Co., Ltd., Ltd., which managed the funds of the victimized company for the victimized company at the office of the victim F Co., Ltd., Ltd. located in Seongbuk-gu, Sungnam-gu, Sungnam-si, without entering the details of execution in the account book. On the same day, the Defendant remitted KRW 3,00,000 from the above Saemaul F Co., Ltd.’s account from the foregoing