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

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

Punishment of the crime

The Defendant is a person in charge of the business household manufacturing business operated by the victim D in Kimpo-si from February 2, 2012 to November 2014, 2014, such as purchase and sale of materials, a draft payment, and receipt of sales proceeds.

1. Around April 12, 2013, the Defendant prepared an order for the purchase of materials from the F company, which is a customer, in fact, from E, to purchase at KRW 750,00,00, and KRW 35,22 boxes at KRW 880,00, while 6 boxes are to purchase at KRW 90,00,00, KRW 24 boxes at KRW 960,00,00, KRW 960,000, and then reported a false purchase order to the victim to pay an excessive calculated amount by reporting it to the F company, and then embezzled it by voluntarily taking advantage of daily expenses, which is the difference between the normal purchase price and KRW 150,00,000, KRW 80,000, which is the difference between the normal purchase price.

In addition, the Defendant received from March 6, 2013 to October 10, 2013 the corporate funds equivalent to KRW 7,485,000 in total on eight occasions, as shown in the attached Table of Crimes (I), from around March 6, 2013 to around October 1, 2013, and embezzled them by voluntarily consuming for living expenses, etc.

2. Where the Defendant receives a discount on the purchase price of materials from a customer or collects the sale price of materials, he/she shall deposit the purchase price into an account in the name of a stock company E;

On January 14, 2013, the Defendant refunded KRW 2,492,00 from G companies, which are business partners, for the purpose of the discount on the purchase price of materials, and embezzled the amount of KRW 2,492,00 for the purpose of the discount on the purchase price of materials by G companies, the Defendant entered the Defendant’s agricultural bank account and received discount from the Defendant’s account and received it

In addition, from around that time to December 6, 2013, the Defendant extended 24 times as the name of discount and the sale price of materials as shown in the attached list of crimes (Ⅱ).