업무상횡령등
A defendant shall be punished by imprisonment for not less than eight 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
From May 23, 2016 to March 2017, the Defendant has been engaged in the management service of victim C Co., Ltd., a management director of the victim C, who is located in B at the time of rice production, in the business of entering banks, and in the business of taxation and accounting.
1. Around May 27, 2016, the Defendant received KRW 90,230,00 from the office of the said Co., Ltd. to the public tax office C’s account (D) and kept in the course of business for the said Co., Ltd., the Defendant arbitrarily consumed KRW 19,448,490, total sum of KRW 31 times during the period from February 24, 2017, by withdrawing KRW 120,500 from the said account without entering the details of the deposit in the accounting account book, and using it for the repayment of personal obligations.
Accordingly, the defendant embezzled the property of the victim while on duty.
2. When using the victim company's corporate card as a management director of the victim company, the victim company's occupational breach of trust has a duty to use only for accounting expenses, such as purchase of equipment of the victim company, and not for the defendant's personal purpose.
Nevertheless, the Defendant had the mind to purchase household goods, etc. using the victim company’s corporate card on August 27, 2016, and settled the purchase price with the victim company’s corporate card (E) at the fruit point on August 27, 2016, and paid the purchase price by March 1, 2017, including the purchase price of goods equivalent to KRW 2,746,736, a sum of 72 times by March 1, 2017, such as the victim company’s corporate card, and acquired the same amount of financial benefits and suffered property damage equivalent to the same amount with the victim company.
3. Alteration of private documents and the uttering of private documents;
A. On August 12, 2016, the Defendant received 14,425,020 won as a national tax refund on April 21, 2017, by using the agricultural bank transaction details in the name of C on April 21, 2017, using the agricultural bank transaction details in the form of X-cell file in the name of C Co., Ltd. at the C office located in Seosan City.