The Defendant, from May 4, 2011 to August 12, 2013, worked as an agent in charge of oil at the victim D Agricultural Cooperative E branch located in Gyeonggi-gun E branch from May 4, 2011, and has been engaged in the purchase, sale, and collection of oil.

1. The Defendant, who was occupational embezzlement from July 1, 2013 to August 12, 2013, inputs the amount of oil sales in cash as if he/she was settled by credit cards despite having actually paid the amount of oil sales in cash, and consumed KRW 8,92,794 in total for personal purposes, such as personal debt repayment and living expenses.

In addition, from May 4, 201 to August 12, 2013, the Defendant embezzled a total of KRW 334,603,414 while he/she kept oil sales proceeds for the victim as shown in the annexed crime List (1).

2. According to the internal rules of the victim of occupational breach of trust, where the credit information is provided to the customer, a credit transaction agreement shall be concluded after conducting the credit investigation of the customer, and after the supply of the product, the amount of credit sales and the amount of credit sales shall be accurately stated and managed.

In addition, if the credit supply exceeds the credit sales limit, it is necessary to set the temporary credit limit with the approval of the head of the branch office, prepare a provisional credit transaction agreement with the customer, and enter into an interim credit transaction agreement with the customer, and obtain a fixed date after receiving a written confirmation of the scope of collateral security to the effect that the transaction obligation under the temporary credit transaction agreement with the existing offerer or guarantor, etc. shall be the scope of secured debt.

Nevertheless, the Defendant violated his occupational duty to comply with the above bylaws on July 2, 2013, and did not prepare a temporary credit trading agreement and a written confirmation of collateral scope without obtaining approval from the head of E branch, and instead exceeds F in excess of the market price of 1,756,000 won.