From September 5, 2014 to June 18, 2019, the Plaintiff operated a sales store for clothes, shoes, etc. (hereinafter “instant sales store”) with the trade name “D E additional stores” from the second floor of the building of Geumcheon-gu Seoul Metropolitan Government (hereinafter “D E additional stores”). Some of the goods were entrusted by D head office and sold for the account of D head office, and some goods were purchased from D head office and sold for the Plaintiff’s account.

B. The Defendant, who was employed by the Plaintiff from September 13, 2014 to June 18, 2019, worked as a manager at the instant sales store as the Plaintiff. On or around June 18, 2019, when the Plaintiff ceases to operate the instant sales store, he/she acquired the instant sales store’s business from the Plaintiff, and thereafter, the Defendant himself/herself operates the instant sales store.

2. The assertion and judgment

A. The summary of the parties’ assertion (1) The Defendant, as a manager, managed the instant sales store as a general manager, and agreed between the Plaintiff and the Plaintiff to share half of the loss amount with respect to the loss of the goods, such as clothes and shoes, generated in the course of operating the instant sales store.

However, during the period from February 26, 2016 to June 18, 2019, the value of clothes and shoes that the Defendant arbitrarily embezzled or disposed of from among the goods entrusted or purchased from D headquarters at the instant sales store from D headquarters reaches KRW 31,306,450 in total as shown in the following table, and the value of the lost goods revealed as a result of inventory inspection reaches KRW 38,063,580 in total.

The value of the goods embezzled during the period from February 26, 2016 to December 31, 2016 to June 9, 2016, 45, 454.9, 217, 620 to December 31, 31, 2017, 9,575, 235.1 to December 31, 2017, 2017, 235.28, 845, 960 to June 18, 2019, 200 to June 26, 2019;