A defendant shall be punished by imprisonment for two years.

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

Punishment of the crime

The Defendant was established for the purpose of creating and managing a cemetery in a park around December 28, 1976, and worked as an agent from around 2005 to D, a foundation in C (hereinafter “D”) to lease and manage a cemetery in a park cemetery, and was working as the vice president from around May 2013, and was working as D from around May 2013 as the president, and was delegated de facto by D’s father E, the president of D, to administer and manage D’s operation and funds.

1. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) has been in charge of managing D’s funds with the vice president of D, and has been in charge of keeping the principal hospitalization management expenses for the victim D. On May 28, 2013, the Defendant embezzled KRW 1,316,99,000,000 from the new bank account in the name of D, the management expenses account, through F in charge of accounting of KRW 28,00,00 from the new bank account in the name of D, the management expenses account, to the accounts jointly operated by the Defendant and his wife G, from that time to October 23, 2014, and embezzled the total amount of KRW 1,316,99,000 from that of the funds owned by the victim as shown in attached Table 1.

2. A person who establishes and manages a private cemetery in violation of the Funeral Services, etc. Act shall not sell, transfer, lease, enter into a contract for use, etc. of such cemetery until the person to be buried dies;

Nevertheless, around February 28, 2014, the Defendant issued 7,000,000 won to K who purchased a D cemetery and J cemetery, and purchased and sold 12 cemeteries from that time until June 19, 2014, as shown in attached Table 2, from that time.

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement about L, M, N,O, P, F, Q, R, and S;

1. A written statement;

1. Attachment of each evidence of attached Table 1, attached Table 2, and specification of crimes

1. The details of search and seizure warrant and reply to the new bank or our bank;

1. Analysis of a new bank account;

1. Attachments to the substitutional table of the particulars of provisional payments;