The Defendant served as the head of accounting division from April 1, 1993 to January 30, 2017 at the victim E Co., Ltd. operated by Seongbuk-gu Seoul and D, and as an internal director from January 31, 2017 to October 31, 2017, and was in charge of lease management and accounting management.

On March 10, 209, the Defendant prepared a written disbursement resolution for KRW 15,596,670 at the above E office and obtained the approval from B, and entered the deposit withdrawal from the F Bank Dong branch under the above disbursement resolution in excess of “19,596,670 won” different from the above disbursement resolution, and then embezzled KRW 4,00,000, which is the difference with the above disbursement resolution by the Defendant for personal use from the F Bank Account (Account Number (Account Number) in the name of E Co., Ltd. in the course of business management, and embezzled the amount of KRW 502,18,70 on a total of 51 times from that time to October 10, 2017, the Defendant embezzled the amount of KRW 19,596,670 among E Co., Ltd. in the course of business.

Summary of Evidence

1. Defendant's legal statement;

1. Legal statement of the witness B;

1. A chief secretary and a person;

1. Application of Acts and subordinate statutes to the certificate of deposit transaction performance, disbursement resolution and withdrawal money statement, each copy of remittance statement, benefit statement, duplicate of passbook in the name of E, account statement in the name of A, and statement of account transaction in the name of H;

1. Grounds for sentencing of Article 3(1)2 of the former Act on the Aggravated Punishment, etc. of Specific Economic Crimes (amended by Act No. 15256, Dec. 19, 2017) and Articles 356 and 355(1) of the Criminal Act as to the crime

1. The scope of applicable sentences by law: Imprisonment with prison labor for up to 30 years; and

2. The scope of the recommended punishment according to the sentencing guidelines (a decision of type) shall be the type of embezzlement and breach of trust (a decision of type shall be 50 million won or more to 5 billion won) (a decision of type), and two years or more (a basic area).

3. The crime of this case, which was determined to be sentenced, shall be in charge of accounting of the victim company.