특정경제범죄가중처벌등에관한법률위반(횡령)
A defendant shall be punished by imprisonment for not less than one year and six months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant is the presiding official of the E Australia Corporation (hereinafter “victim”) that is the victim of Australia from July 20, 2004 to March 5, 2008, who has overall control over the accounting, fund management, planning, etc. of the victimized company.
The Defendant, as if he entered into a contract with another company that has no contractual relationship with the F and the G in charge of the accounting as an employee of the victimized company, conspireded to transfer funds owned by the victimized company in the bank account under the name of the victimized company to the bank account under the name of another company under the name of the contract price, and received and divided them.
1. On November 2, 2007, the Defendant: (a) entered into an advertising contract with H company while keeping the funds of the victimized company in the bank account at the victimized company’s office; (b) entered into an advertising contract with H company and made a false tax invoice as if G paid advertising expenses; and (c) the Defendant and F arbitrarily transferred funds of the victimized company located in the victimized company’s account by H company ($ 340,000, the exchange rate of KRW 286,280,000, the exchange rate of KRW 280,000, the exchange rate of KRW 286,280,000 at the time) to H company account used by H.
2. On December 5, 2007, at the same place as above, the Defendant: (a) concluded an advertising contract with J company while keeping the funds of the victimized company in the bank account; (b) concluded an advertising contract with J company and made a false account as if it were to pay advertising expenses; and (c) the Defendant and F arbitrarily transferred the funds of the victimized company located in the affected company account by J company (at the time of exchange rate of KRW 251,226,00,000, in exchange rate of KRW 251,226,00) to the bank account used by J company.
Accordingly, the Defendant embezzled 646,00AUD (in collusion with F and G, equivalent to KRW 537,506,000 on the exchange rate basis at the time of embezzlement) of the damaged company that was in business custody.
(i) the evidence;