업무상횡령등
A defendant shall be punished by imprisonment for not less than one year and six months.
Punishment of the crime
From March 16, 2008 to June 4, 2013, the Defendant served as accounting staff at the victim D apartment management office located in Jung-gu Incheon Metropolitan City as the victim D apartment management office and was in charge of the receipt and execution of apartment management fees.
1. On August 2008, the Defendant: (a) received management expenses of KRW 1,00,000 from apartment residents in cash at the above apartment management office and kept them for the victim; (b) entered management expenses as if the residents made a normal deposit; and (c) fabricated the balance as if the management expenses were actually paid in the account book; and (d) used the said amount for personal purposes, such as living expenses, without depositing the said amount in the passbook, from the Incheon Japan Won to the passbook.
As such, the Defendant embezzled total of KRW 178,275,040 by the same method over 434 times as indicated in the separate crime list between around that time and around May 31, 2013.
2. The Defendant, while working as an accounting official of the apartment management office, has embezzled management expenses and fabricated and managed accounting books in a false manner while working as such, had the intent to alter the audit report on the financial statements of the said apartment management office in order to conceal and conceal them.
The Defendant, on January 2012, submitted by the above apartment management office, “audit report on the financial statements of 2009, 2010,” which had been submitted by the new accounting firm, could not carry out sufficient audit procedures on the adequacy of the above accounts and items due to restrictions on the scope of tangible assets recorded as 45 million won as of the end of 2010.