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(영문) 대구지방법원 2018.10.12 2018고합390

특정경제범죄가중처벌등에관한법률위반(횡령)

Text

A defendant shall be punished by imprisonment for three years.

Reasons

Punishment of the crime

From July 1, 199 to April 30, 2018, the Defendant is a person who has been in charge of all accounting and fund management while serving as the managing director in the victim D Co., Ltd. established for the purpose of liquor brokerage, etc. in Daegu-gu, Daegu-gu, as the managing director.

Although the Defendant has to deposit the sales proceeds of alcoholic beverages collected and delivered by the sales partner to the corporate account of the victimized party, and arrange the accounting books in response thereto, the Defendant had the intent to embezzled the sales proceeds collected from the trading company by manipulating the accounting books by using the circumstances that the Defendant entirely manages the corporate account and accounting books, and that the third party, such as the representative director of the company, etc., does not periodically substitute or confirm the details of the transaction of the victim corporate account and the accounting books.

On July 2015, the Defendant received KRW 1,214,473 from a seller in the foregoing office to transfer the sales proceeds from Eart, etc. and did not deposit it into the victim corporation account, and used the money for gambling, living expenses, etc. at around that time while keeping it for the victim.

From around that time to March 2018, the Defendant arbitrarily consumed KRW 1,667,747,075 of the sales price of alcoholic beverages kept on duty for the victim by the same method 33 times in total, such as the list of offenses in the attached list of crimes.

Accordingly, the defendant embezzled the property of the victim while on duty.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement made by the police with regard to F;

1. Documents evidencing the case of accusation and suspect A's occupational embezzlement;

1. Application of Acts and subordinate statutes to investigative reports (the statement of embezzlement, attachment of a statement of transactions in the account under the name of a suspect, additional interviews with a complainant, organization of crime list, and additional accusation);

1. Article 3 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes and Article 356 of the Criminal Act concerning the crime.