A defendant shall be punished by imprisonment for two years.

Punishment of the crime

A victim B Co., Ltd. (hereinafter referred to as "victim B Co., Ltd.") is a corporation established for the purpose of lending business around April 7, 2006, and rehabilitation procedures began by the decision of the Ulsan District Court (2016 Ma512) around August 18, 2016, and the above court obtained the rehabilitation plan approval from the above court around September 18, 2017.

From August 18, 2016 to February 22, 2018, the Defendant, as the representative director of the victim company, was in charge of the management of the victim company from August 18, 2016 to February 22, 2018.

1. On July 6, 2016, the Defendant established C Co., Ltd. (Change of name to D Co., Ltd. on April 4, 2017) and had the victim company acquire the profits from the sales of the victim company.

Around January 31, 2017, the Defendant issued a tax invoice for the amount of KRW 146,630,00 (including additional taxes) to be paid by the victim company F in the name of the victim company in Ulsan-gun, Ulsan-gun, Inc., in the name of the victim company since the victim company was the sales of the victim company, the Defendant issued the tax invoice for the amount of KRW 146,630,00 (including additional taxes) to the above F in the name of the victim company. Notwithstanding that the amount should be paid by the victim company, the Defendant issued the tax invoice for the amount of the above amount under the name of the D company. On March 7, 2017, the Defendant received a remittance of KRW 146,630,00 from F in the name of the victim company in the name of the victim company and received KRW 331,354,650 in the name of the victim company, and transferred the amount to KRW 3635,345,365,350

2. Occupational embezzlement.