[Defendant B] Defendant B shall be punished by imprisonment with prison labor for one year and six months.

However, the above punishment shall be imposed for two years from the date this judgment becomes final and conclusive.

[Reasons for the Judgment on Defendant B] The Defendant is a person who is concurrently the representative director of L Co., Ltd. (hereinafter “L”) and is engaged in the business of fund management, etc. of the above company.

1. On January 21, 2008, the Defendant embezzled KRW 500,00,000 out of the operating capital of the above company at the L Office located in Seocho-gu Seoul Metropolitan Government for the above company, using it for personal purposes at his own discretion while carrying out his duties.

2. On January 31, 2008, the Defendant, at the above L office, embezzled KRW 3,500,000, out of the operating capital of the above L office for the above company, using it for personal purposes at his own discretion while carrying out his duties.

3. On November 19, 2009, the Defendant embezzled KRW 3,234,30,340 out of the operating capital of the above L company at the above L company office, using it for personal purposes at his/her own discretion while carrying out his/her duties.

Summary of Evidence

1. Defendant B’s legal statement

1. Statement made to the prosecution by the N;

1. (State) The application of the Act and subordinate statutes to the (No. 2 of the evidence list) of the provisional payment account against L, and to the president of the account of the long-term loan account (hereinafter referred to as "Evidence List No. 2 of the evidence list") of L, the corporation registry of L, the corporation (18);

1. Article 3 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes and Article 3 (1) of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes and Article 355 (1) of the Criminal Act [However, the upper limit shall be 15 years of imprisonment provided for in the main sentence of Article 42 of the former Criminal Act (amended by Act No. 10259, Apr. 15, 2010) in accordance with Article 8 and Article 1

1. Of concurrent crimes, the aggravated punishment provided for in the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act among concurrent crimes (the aggravated punishment of concurrent crimes prescribed in the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) due to the embezzlement of the largest penalty on January 31, 208);

1. Mitigation of discretionary mitigation under Articles 53 and 55 (1) 3 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. The conditions that are favorable to the reasons for sentencing under Article 62(1) of the Criminal Act.