A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

1. From June 2004 to August 2014, the Defendant: (a) served as an accounting employee at the victim C Co., Ltd. as an occupational embezzlement; and (b) served as the victim Co., Ltd.’s accounting staff; and (c) served as the victim Co.,

Around February 11, 2010 when the Defendant kept the funds from the account of the victim company, the Defendant arbitrarily used KRW 9,716,375 in total over 18 times from around that time to December 4, 2012, as described in the list of crimes in the attached Form, for personal purposes, after remitting KRW 10 million to the account of the National Bank in the name of the Defendant’s name.

Accordingly, the defendant embezzled the victim's property.

2. On February 27, 2013, the Defendant said, “Around the second half of the year 2012, the Defendant did not pay corporate tax to the victim F” at the C Office located in Geumcheon-gu Seoul Metropolitan Government, stating, “I must pay the disadvantage if you do not pay corporate tax.”

However, on October 31, 2012, the Defendant already paid KRW 6,006,50 of corporate tax in the second half of the year of 2012 to the Geumcheon Tax Office around October 31, 2012, and was false to receive money from the victims for personal use.

On February 27, 2013, the Defendant received KRW 6 million from the injured party at the home flusing point of the National Bank in Geumcheon-gu Seoul, Geumcheon-gu.

Accordingly, the defendant was given property by deceiving the victim.

3. On February 27, 2013, the Defendant of an altered or altered official document: (a) placed in the upper end of “certificate of the payment confirmation of value-added tax” printed on a computer issued by the said C office using the said C office for the purpose of uttering to F; (b) placed the portion of “value-added tax” printed on the upper end of “certificate of the payment confirmation of value-added tax” in the said C office as “corporate tax”; and (c) placed “ October 31, 2012” as “ October 27, 2013.” On February 27, 2013, the Defendant kept the same at the said C office and was forged to F as above.