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(영문) 부산고등법원 2012.12.26 2012노450

특정경제범죄가중처벌등에관한법률위반(횡령)등

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All appeals filed by the defendant and prosecutor are dismissed.

An application filed by an applicant for compensation shall be dismissed.

Reasons

1. Summary of grounds for appeal;

A. Defendant 1) Part of the usage of the corporate card indicated in (2) of the list of crimes committed in the judgment of the court below based on erroneous determination of facts was changed to M Co., Ltd. (hereinafter referred to as “victim Co., Ltd.”) on December 16, 201;

The Defendant purchased personal goods with a corporate card for the purpose of tax convenience of the victim company, and repaid the price, and the Defendant did not have an intent to commit a breach of trust, and the lower court convicted all of the facts charged. The lower court erred by misapprehending the legal principles. 2) The lower court’s sentencing is so unreasonable that the sentencing of the lower court is too unreasonable.

B. The lower court’s sentencing is too uncomfortable.

2. Determination

A. The following circumstances, which are acknowledged by the court below to be comprehensively taken into account the evidence legitimately adopted and examined by the court below regarding the defendant's assertion of mistake of facts, i.e., ① the use of the corporate card stated in the list of crimes (2) in the judgment of the court below by the investigative agency, which is the representative director of the victim company, stated that the defendant personally prepared the details of the defendant's use, excluding food and liquor which is likely to be related to the business of the victim company, ② the defendant acknowledged that the use of the corporate card listed in the list of crimes (2) in the judgment of the court below was used for personal purposes, although he stated that the defendant partially repaid the amount, but he did not submit objective data to support the use of the corporate card. ③ A stated that there was no permit of the victim company to arbitrarily use the corporate card of the victim company by purchasing clothing, cosmetics, etc. at the department department, etc. or settling it with golf expenses, etc. ④ The monthly benefit paid by the defendant by the victim company is about two years and six months.