A defendant shall be punished by imprisonment for a term of one year and two months.

Punishment of the crime

The Defendant is the representative director of the Gu Co., Ltd. (hereinafter referred to as “D”) that is registered in Spanco.

On July 2006, the Defendant: (a) supplied scrap metal entrusted by the Victim E Co., Ltd. (hereinafter “victim”) and the Victim Co., Ltd. to Switzerland; and (b) entered into a consignment sale contract with the content that only the commission for each ton shall be 5,000 won and the commission for each ton shall be paid to the victimized Co., Ltd. (hereinafter “the Victim Co., Ltd.”).

1. Around October 2010, the Defendant: (a) received value-added tax of KRW 25,797,166 on October 2010 from Maco from Maco to Maco for occupational embezzlement around October 2010; and (b) embezzled by arbitrarily consuming D’s price, etc. for trading companies around that time.

2. Around January 2011, the Defendant received value-added tax of KRW 11,506,500 on January 201, 201 from Scco and embezzled for voluntary consumption by D’s traders around that time.

3. Around January 31, 2011, the Defendant embezzled KRW 70,240,500 per ton of the supply price of KRW 70,950,000 for scrap metal 141,90 g from scisco and embezzled KRW 70,50,500 per ton of the supply price of KRW 141,90 for scrap metal from scisco at D for occupational purposes.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness F;

1. Partial statement of witness G;

1. The prosecutor's protocol of interrogation of the accused (including F's statement);

1. The police statement concerning F;

1. The measurement table, the inspection report on the quality of scrap metal, the invoice, the customer ledger, the transaction ledger, and the passbook;

1. Details of payment of value-added tax;

1. Application of Acts and subordinate statutes to each investigation report (including attached documents);

1. Relevant provisions of the Criminal Act concerning the facts constituting an offense and Articles 356 and 355 (1) of the Criminal Act which choose a penalty;

1. Of concurrent crimes, the former part of Article 37 and Article 38(1)2 of the Criminal Act are applicable;