Defendant

A KRW 10 million, Defendant B was punished by a fine of KRW 3 million, Defendant C was punished by a fine of KRW 2 million, and Defendant D.

Punishment of the crime

Defendant

A is a general manager of the victim J Agricultural Cooperative in Yangcheon-gu Seoul Metropolitan Government (hereinafter referred to as the “JF”)’s planning and management of the affairs such as the selection of a supplier and the determination of the unit cost of supply in connection with the purchase of gift sets paid to its members each year as part of the profit-making source project. Defendant B is the president of the small-gu, Seocheon-gu, the supply of miscellaneous gift sets to JF, and Defendant C is the N president in the Young-gun, Young-gu, Seoul, the supply of miscellaneous gift sets to JF, and Defendant D is the actual operator of P Co., Ltd. in the Kim Jong-si, the supply of miscellaneous gift sets to JF.

1. Joint criminal conduct by Defendant A and Defendant B

A. On December 2010, Defendant A demanded a refund of the difference as follows: (a) purchased miscellaneous gift gift tax 800 sets that will be paid to members of the JFA in 2011; and (b) Defendant B would pay miscellaneous gift tax 20,000 won per sheet for the supply unit of miscellaneous gift tax to Defendant B.

Accordingly, around January 3, 2011, Defendant A returned KRW 13,836,00,000, excluding selective distribution expenses, from among the difference in which 1,000 won is less than the actual supply price of miscellaneous gift gift sets from Defendant B at the 2nd agricultural guidance office of the JFC, and arbitrarily consumed around that time.

As a result, the Defendants conspired and embezzled KRW 13,836,00 in money owned by the JFF.

B. On November 2011, Defendant A demanded a refund of the difference as follows: (a) Defendant A purchased miscellaneous gift sets 548 feet to be paid to members of the JFC in 2011; and (b) Defendant B paid the unit price for delivery of miscellaneous gift sets in 30,000 won per sheet to Defendant B.

Accordingly, around November 24, 2011, Defendant A is 30,000 won per 1 set over the actual supply price of miscellaneous gift sets from Defendant B in the rest room for employees of the second floor of JFF.