A defendant shall be punished by imprisonment for not less than eight months.

except that 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

The Defendant, while holding office as the representative director of the (State)C located in (State) Dong-si, was in charge of collecting the employee contributions from the national pension, national health insurance, and employment insurance premiums for each month, and paying them to the National Health Insurance Corporation by October of the following month, along with the employer contributions.

1. Around May 10, 201, the Defendant withheld 4,266 won of the employee’s pension premium from April 201 of the victim D’s insurance premium collected from the victim D’s monthly wage and kept for the victim D among the above company’s insurance premium, which is an employee. Around that time, the Defendant embezzled 18,012,260 won of the national pension premium withheld from the victim’s 16 employee’s payment from the victim’s office, by using the aforementioned company’s operating expense, etc. for the purpose of the above company’s operation expense, etc. as stated in the attached list (1) from that time until February 10, 2013, and embezzled 18,012,260 won.

2. Around November 10, 2011, the Defendant embezzled KRW 9,940,810,000, total national health insurance premiums withheld from around October 201 of the victim D’s national health insurance premiums of the victim D, a worker at the office of the above company, for the victim D, after withholding KRW 1,659 from October 201 of the victim D’s health insurance premiums. At around that time, the Defendant embezzled from around February 10, 201, the victim’s national health insurance premiums withheld from around 13 benefits to February 10, 2013, as indicated in the list of crimes (2).

3. On May 10, 201, the Defendant: (a) collected 13,380 won from the monthly wage of April 201 of the victim D; and (b) used 13,380 won for the purpose of operating expenses, etc. of the said company from the members of the victim D’s employment insurance premium located in the above company office; and (c) around that time, the Defendant collected 13,380 won from the victim D’s employment insurance premium.