Defendant

A shall be punished by imprisonment with prison labor for a period of two and a half years, and by imprisonment for a period of two years.

provided that this ruling has become final and conclusive.

Punishment of the crime

Defendant

A from April 25, 2006 to September 25, 2009, Defendant B, from May 25, 2010 to July 5, 201, was in charge of the overall accounting of the victim FF corporation in Pyeongtaek-si.

1. On May 30, 2006, Defendant A (Occupational Embezzlement) transferred KRW 5,480,745 to an Internet banking account in the name of the victim company (G) account in the name of the victim company (H) and used KRW 248,043,362 in total 37 times from May 30, 2006 to July 30, 2009 as indicated in the attached crime list / [1] to transfer KRW 150,000,000 to the Defendant’s personal account or withdraw in cash from the Defendant’s parent’s debt repayment, and used it for personal discretionary purpose, such as payment of apartment purchase price in the name of the victim company (G) in the name of the victim company under the occupational custody of the victim company (hereinafter “the victim company”). The Defendant paid KRW 5,480,745 to the Defendant’s bank account in the name of the victim company (H).

2. Defendants

A. The Defendants in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) were the person in charge of the accounting affairs of the victim company, and the manager of the victim company was Japan, which had been executed in accordance with the normal accounting procedure, but the financial management was also weak and the Defendants did not know of the company's operating funds even if they were arbitrarily used, thereby soliciting the victim company to use the dividend income tax refunded to the victim company, resident tax, education expenses overpaid or erroneously paid, and other corporate operating funds in installments.

around September 30, 2010, the Defendants conspired with the victim company office as above, and Defendant B transferred KRW 12,190,000 from the above national bank account under the name of the victim company under the business custody to the national bank account under the name of Defendant A (I). On the same day, Defendant B transferred KRW 7,810,000 to the national bank account under the name of Defendant B (J).