by the Supreme Court of Korea

“ For a crime of malfeasance in office to be constituted, there should be concerns that the act of violating duties would generate property damages, so if there is no concern that a risk has created not to repay a debt because the loan did not involve any movement of capital and was no more than a change of debtors on paper, such act of loaning money shall not be deemed to constitute a crime of malfeasance in office. ”

“ Besides, if a stock company receives payment guarantee on its bonds by deceiving a financial institution, the profit that the company acquires through the above process shall be the profit that lets the debt on the company bonds that the financial institution granted payment guarantee on be used as collateral to issue its bond, while the surplus (profit) shall be equivalent to the principal of the company bonds that were the object of the original payment guarantee (refer to Supreme Court Decision 2005Do5567 delivered on November 24, 2006) . ”

“ Essential conditions for the crime of evasion of forcible execution Representative of a company's act to store part of the monetary sources owned by the affiliates of the Group in the drawer of the master bedroom of his residence or safe only constitutes part of the act of embezzlement and shall not be acknowledged as the "act of hiding" in a crime of forcible execution. ”