A defendant shall be punished by imprisonment for not less than one year and six months.

180 days of detention prior to the issuance of this judgment shall be included in the above sentence.

(e).

Punishment of the crime

From February 22, 2007 to November 21, 2007, the Defendant served as the representative director of the Jung-gu Incheon Jung-gu JK Co., Ltd. (hereinafter “the above company”).

1. The fraud defendant, at the early February 2007 office of the above company held by the victim G as a major shareholder, even if he acquires the above company as of February 28, 2007, the victim did not have the ability to pay or take over the above company's personal guarantee 4.1 billion won, and despite there are no specific measures to liquidate the above company in crisis, the victim would attract investors as real estate experts, activate the company, and solve the guaranteed debt of the victim. The defendant would transfer the above company without compensation. The defendant prepared a written agreement with the victim on March 5, 2007 and made it false statement to the effect that he would repay or take over the above guaranteed debt until February 28, 2008. The defendant agreed to receive shares from the victim on February 16, 2007, and was appointed as the representative director of the above company on February 22, 2007 after the general meeting of shareholders of the above company as of February 22, 2007.

3. 5. Along with a series of processes such as preparing a written agreement with the victim, four shareholders such as 110,375 shares of the victim and 54,459 shares of L were transferred free of charge, 236,034 shares, and acquired the above shares and the above company's pecuniary profits such as management rights and control rights.

2. Occupational embezzlement;

A. On March 5, 2007, when preparing a written agreement on the acquisition or transfer of the shares of the above G and the above company, which is a major shareholder of the above company, and on February 14, 2007, the Defendant was transferred from the above G to the Defendant’s personal passbook the total amount of KRW 227,451,464 as well as the total amount of retirement allowances of 14 employees and 14 employees of the above company, on March 23, 2007, as of February 14, 2007.