특정경제범죄가중처벌등에관한법률위반(횡령)
A defendant shall be punished by imprisonment for two years.
Punishment of the crime
around January 20, 2010, the Defendant entered the E Co., Ltd. (hereinafter referred to as the “E”) located in Geumcheon-gu Seoul Metropolitan Government, and worked as the head of the model project team from December 1, 201 to December 2012, the Defendant took overall charge of the duties of the model project team.
1. On February 2, 2012, the Defendant issued a false tax invoice from G by requesting that “F” operator G (or superior) was permitted by the F, a business partner of E on February 2, 2012, to “F. To prepare activity expenses and operating expenses in cash. Value-added tax will be paid at 10%, and this would change the F’s false tax invoice.”
around February 20, 2012, the Defendant received a false tax invoice from G to the effect that “F supplied KRW 7,200,000,000, such as automobile key, to E”, and remitted KRW 7,200,000 in the H account in F’s H account, and subsequently returned KRW 5,500,000 to the account in the name of the Defendant on February 27, 2012, and consumed it for personal use around that time while working for E.
In addition, from around that time to September 17, 2012, the Defendant returned the sum of KRW 137,745,200 from G to the account in the name of the Defendant in the same way over 22 occasions, as indicated in the attached Table of Crimes (1) from around that time, and then embezzled KRW 14,745,200,00 in total for cash and check two times, and embezzled the sum of KRW 14,745,200 for personal use around that time while he was on business custody for E.
2. On June 27, 2012, the Defendant purchased from four companies, such as I, etc., for the occupational embezzlement of goods: (a) the Defendant purchased the clothing equivalent to KRW 4,100,000 from I and used it for personal purposes for E for E; and (b) the Defendant used it for the personal purposes around that time; and (c) the clothing, model, model, model, and model automobile parts, etc. total purchase amounting to KRW 13,226,06 for eight times from January 19, 2012 to June 27, 2012, as indicated in the Schedule of Crimes (2).