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집행유예
(영문) 대전지방법원 홍성지원 2010.2.24.선고 2009고단850 판결

2009고단850,(병합)·가.사기·나.허위공문서작성·다.허위작성공문서행사

Cases

209 Highest 850, 852 through 857 (Consolidation)

(a) Fraud

(b) Preparation of false official documents;

(c) Exercising any false official document;

Defendant

1. A. .b. Da. . . . .' (*************)) and office-based enterprises.

housing Chungcheongnam-Nam 1 Doi Do DETI

A person shall be appointed.

A person shall be appointed.

2. A. .b. Da. . . (c) 'Ma Kim-J' (*******************) ****) and public officials.

A person shall be appointed.

A person shall be appointed.

3. A. .b. Da. ..' (***************)) and public officials;

Residential Chungcheongnam-gun SDR ME MET

A person shall be appointed.

649 Dog-ri, Chungcheongnam-gu, 649

4. A.b. (c. .'.' (*****************))**********)) - public officials;

Housing No. 1, 1, 1, 100

A person shall be appointed.

5. A.(a).(c)'(****************)***) and public officials.

A person shall be appointed.

A person shall be appointed.

6. A. (b) . (c) . 'A. (****************) ****) * public officials; and

1077 Dong 1077 Dong, Chungcheongnam-nam Do

A person shall be appointed.

A person shall be appointed.

7. A. (b) . (c) . . (****************) . public officials;

1. Dong-dong, 1 Eup, 1.2

A person shall be appointed.

DaS Ri OM for the same group of similar groups in the place of registration

8. A. (b) . (c) . (***************) * public officials, and public officials.

Residential Chungcheongnam-nam Eup 1077 1 LED

Subparagraph 1 of the same subparagraph

A person shall be appointed.

Prosecutor

Red iron

Defense Counsel

Law Firm Western, Attorneys O Nam-sung (Defendant hereinafter referred to as the “Defendant Kim Jong-soo”)

Attorney Park Young-young (Defendant Kim Byung-young, 'Jil Park', 'Jil-il', 'Jil-il', 'Jil-il', 'Jil-il'

Private ships)

Attorney Kim Young-young (Defendant 2)

Attorney Park Jong-dae (Defendant 1 et al., Counsel for defendant 1 et al.)

Imposition of Judgment

February 24, 2010

Text

Defendant 1 and June of 1 year, Defendant 2, Defendant 2, Defendant 2, Defendant 3, and Defendant 1 year, respectively, by imprisonment with prison labor for Defendant 1 and 6 months.

The term "debrison", "fixed price", "Sweon", and "Sweon", each of whom was sentenced to eight months of imprisonment, Defendant 5,00,00 won, respectively;

Defendant 1 shall be punished by a fine of KRW 8,00,00, and KRW 00, respectively.

Defendant 50,000 won per day in the event that the above fine is not paid by Defendant 2, 200

The above defendants shall be confined to the Nowon-gu for the period of transition.

However, from the date this judgment became final and conclusive, for 3 years, for 'A Kim-J', 'A Kim-J', 'A' for 'A Kim-J', 'A' for the last time.

The execution of each sentence for two years shall be suspended for each of the two years for 'fixed price', 'fixed price', 'fixed price', and 'fixed price'.

Defendant 1: Defendant 1’s community service for 400 hours to Defendant 1; Defendant 1’s well-being; Defendant 2’s well-being; Defendant 1’s well-being; and Defendant 2’s well-being

A community service order for 200 hours shall be each ordered.

Defendant 1 issued an order to pay an amount equivalent to each of the above fines in relation to the above fines for Park Jong-man and Yang-Dara.

Reasons

Criminal facts

[2] 【Defendant 2009 Godan850’s 【Defendant 1’

The defendant, in collusion with 10 business operators who supply office supplies to the military office and other government offices, 'J Kim Byung-k' who is in charge of general affairs in the construction of the city of the Gun office and the urban infrastructure, was in charge of delivering office supplies, as if he did not actually supply the office supplies, prepared and submitted a false statement of resolution for purchase and disbursement of office supplies to the victim's old account with the same group as the same group of the victims, and again delivered the remaining amount after deducting a certain amount from the tax amount such as value-added tax to be borne by the defendant according to the supply of office supplies.

1. Preparation and uttering of false official documents;

The defendant, in collusion with 'Y Kim Byung-hee' on April 26, 2005, submitted 1 through 3 times a year to the Gun office building and the urban-based office located in Chungcheongnam-Gun Eup, and the defendant supplied 928,000 office supplies to the urban-based community, 'Y Kim Byung- Byung', even though the defendant did not examine the actual goods in the item column of the expenditure resolution, 'Y Kim Byung- Byung', 'Y- Byung', 1 to 3 times a year, 5 times a year, 1 to 4 times a year, 1 to 5 times a year, 1 to 9 (6) a year, 1 to 4 (5) a year, 1 to 5 (6) a year, 1 to 9 (5) a year, 1 to 5 (6) a year, 1 to 30

2. Fraud;

The Defendant, in collusion with the Defendant, prepared a false resolution of purchase and disbursement as if he actually purchased office supplies at the same date and time as in paragraph (1) and at the same place as in paragraph (1), and received a remittance of KRW 522,974,270 in total in the same way as in the attached Table of Crimes (1) through (42), by obtaining approval from the director of the finance division, who is the accounting officer of the Gun administration and the director of the accounting division who is the disbursement officer, and the director of the accounting division who is the disbursement officer, who is not aware of the fact that the documents were prepared falsely, around April 29, 2005. < Amended by Act No. 6208, Apr. 29, 2005.

[Judgment of the court below]

피고인 ' 김을병 ' 은 2005 . 1 . 5 . 경부터 2007 . 7 . 20 . 경까지는 군청 도시건축과 도 시기반계에서 , 2007 . 7 . 21 . 경부터 2008 . 2 . 14 . 경까지는 군청 재난관리과 방재협력 계에서 각각 서무 업무를 담당한 공무원이고 , 피고인 ' 박정무 ' 는 2005 . 7 . 15 . 경부터 2008 . 9 . 경까지 ◈◇군청 도시건축과 도시기반계에서 근무한 공무원으로 , 피고인들은

A person who falsely prepares documents as if he/she did not actually purchase the office supplies in collusion with the 'Cack Kim' that supplies the office supplies to the public offices, such as the Military Office, and prepares false documents as if he/she did not purchase them.

After receiving the payment from the Gun to the account, he again received the payment from the Gun to the account, he thought that he would return the remaining amount after deducting the amount of tax from the 'Seoul'.

1. Defendants’ co-principal conduct

(a) Preparing and holding false official documents;

피고인들은 ' 김갑을 ' 과 공모하여 2005 . 7 . 21 . 경 충남 ◈◇군 을 리에 있 는 군청 도시건축과 도시기반계 사무실에서 , 사실은 ' 김갑을 ' 로부터 534 , 000원 상 당의 사무용 소모품을 구입한 사실이 없음에도 마치 이를 실제 구입한 것처럼 구입과 지출 결의서에 허위 세금계산서와 허위 견적서를 첨부하고 물품검수란에 실제 물품을 검수하지 않았음에도 피고인 ' 김을병 ' 이 검수한 것처럼 피고인 ' 김을병 ' 의 도장을 찍어 구입과 지출 결의서를 허위로 작성한 다음 , 이를 재무과장과 경리계장에게 제출하여 그 정을 모르는 재무과장과 경리계장으로 하여금 결재란에 도장을 찍어 결재하게 함으 로써 공문서인 구입과 지출 결의서를 허위로 작성하여 행사한 것을 비롯하여 그 시경 부터 2007 . 6 . 1 . 경까지 같은 방법으로 별지 범죄일람표 ( 2 ) 기재와 같이 35회에 걸쳐 공문서인 구입과 지출 결의서를 허위로 작성하여 행사하였다 .

(b) Fraud;

Defendants: (a) in collusion with “Seoul”, prepared a false resolution of purchase and disbursement as if they actually purchased office supplies at the same time and place as in paragraph (1) of Article 1; and (b) obtained approval from the head of the finance division of the Gun administration and the head of the accounting division that they knew that the documents were falsely prepared; and (c) received KRW 534,000 from the victim ① to the account of “Seoul” on August 1, 2005; and (d) received the money of KRW 34,55,500 from August 1, 2005 to June 4, 2007 in the same way as indicated in the attached list of crimes (2).

2. Defendant 2: 'Defendant Kim Byung-hee'

(a) Preparing and holding false official documents;

Around April 26, 2005, the Defendant conspired with 'Seoul-gun', and made a false statement of purchase and disbursement resolution to the head of the finance division and the head of the accounting division to submit it to the head of the accounting division and the head of the accounting division to approve the approval, and made a false statement of purchase and disbursement resolution by using a false statement of purchase and disbursement resolution as shown in the attached Table (1) as if he actually purchased it, even though he did not purchase the 928,00 administrative expended items equivalent to 90,000 won from 'Seoul-Gun Office', 'Seoul-Gun Office', 'Seoul-Gun Office', 'Seoul-Gun Office', and 'Seoul-Gun Office', 'Seoul-Gun Office', without purchasing it, as if he actually purchased it, and did not examine the actual items in the goods inspection column. The Defendant made a false statement of purchase and disbursement resolution by using a false statement of purchase and disbursement in the same manner as in the attached Table (1).

(b) Fraud;

The Defendant, in collusion with the Defendant, prepared a false resolution of purchase and disbursement as if he actually purchased private goods at the same time and place as that of paragraph 2(a) and received the total sum of KRW 10,412,500,000 from the victim ① to the account of “Seoul” on April 29, 2005, by obtaining the approval of the director of the finance division and the director of the accounting division of the military administration and the director of the accounting division who knows that the documents were forged by falsity, and received the transfer of KRW 928,00 from the victim ② to the account of “Seoul” in the same manner as shown in the attached list of crimes (1).

[Judgment of the court below]

From April 8, 199 to July 14, 2005, the Defendant: (a) in collusion with “A” to purchase office supplies; (b) from July 15, 2005 to February 7, 2007, the Defendant took charge of operating the office supplies at the military environmental office; (c) from around July 21, 2007 to around February 21, 2007, the Defendant took charge of operating the office supplies at the military cultural tourism and sports community; and (d) in collusion with “A” to purchase office supplies without actually purchasing the office supplies as above, and received the payment from the victim Gun to “A” account, and then returned the remainder of money after deducting the amount of taxes from “G Kim” to be used.

1. Preparation and uttering of false official documents;

The defendant, in collusion with "Seoul," on June 21, 2005, without the fact that he purchased administrative expendable items equivalent to 570,000 won from "Seoul-gun," he prepared a false tax invoice and a false estimate on purchase as if he actually purchased them, and made a false statement of purchase and disbursement with the defendant's seal as if the defendant examined the goods, and submitted it to the Myeon and vice Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Myeon Gun Myeon Myeon Myeon Gun Myeon Myeon Myeon Myeon Gun Gun Myeon Myeon Gun Gun Gun Myeon Myeon Myeon Do , and made a false statement of purchase and disbursement resolution from March 9, 200 to September 20, 300 to September 14, 200.

2. Fraud;

The Defendant, in collusion with the Defendant, prepared a false purchase and disbursement resolution in collusion with the Defendant, as if he actually purchased stolens for office use, and received the approval of the face-to-face, the accountant in charge of the office of the Myeon, who is the accountant in charge of the disbursement, and the vice-face, who is not aware that the document was prepared in falsity, and received 570,000 won from the Si/Gun to the Defendant’s account, and received 570,000 won for the goods from March 10, 2004 to September 14, 2009 in the same way as indicated in the attached list of crimes (3).

[Judgment of the court below]

From July 25, 2007 to October 22, 2009, the Defendant, as a public official in charge of general affairs in the Gun administration and the administrative information community, and in the local information community, prepared false documents as if he conspired with the Defendant to supply office supplies to the government offices, such as the same similar military unit, and attempted to use the amount after deducting the amount of tax from the victim ① receiving the payment from the victim group ’s ’s â… after receiving the payment from the Gun to the ’s seat account, after receiving the payment from the Gun ’s account, after receiving the payment from the Gun to the ’s account, he returned the remaining amount after deducting the amount of tax.

1. Preparation and uttering of false official documents;

The Defendant, in collusion with the Defendant, is in the Republic of Korea of Chungcheongnam-gun on August 9, 2007, in the Republic of Korea on August 9, 2007.

In the administrative support of the military administration and the administrative information division office, the fact was that he/she actually purchased Kim A, which is equivalent to KRW 1,518,00, and KRW 00, even though he/she did not actually purchase the Kim A, he/she shall attach a false tax invoice and a false estimate to the disbursement resolution letter, and shall prepare a false statement of purchase and disbursement resolution by attaching the defendant's seal as if he/she was examined by the defendant, and shall submit it to the head of the finance division and the head of the accounting division to obtain approval by affixing his/her seal on the bill of approval. The fact was that the head of the finance division and the head of the accounting division shall prepare and use a false statement of purchase and disbursement resolution of the official document from around October 13, 200 to around October 13, 209 in the same manner, and shall prepare a false statement of purchase and disbursement resolution by 14 times as shown in the attached list of crimes daily crimes.

2. Fraud;

The Defendant, in collusion with the Defendant, prepared a false purchase and disbursement resolution in collusion with the Defendant as if he actually purchased Saturdays, etc. at the same time and place as in paragraph (1), and received the approval from the head of the finance division of the Gun administration and the head of the accounting division that he knows that the documents were forged by falsity, and received the transfer of KRW 1,518,00 from the victim military to the Defendant’s account on August 14, 2007, and received KRW 26,820,800 in total amount of goods over 16 times from August 14, 2007 to October 13, 2009 by the same method as in the attached list of crimes (4).

[Judgment of the court below]

From February 8, 2007, the Defendant conspired with the public official in charge of general affairs in the Military Administration's construction traffic disaster prevention and construction policy circles, and as if he purchases office supplies in collusion with the Gun office, he falsely prepared documents as if he did not actually purchase the above office supplies, and sentenced the victim (i) who received the payment from the Gun office to the account after deducting the amount of tax from the amount of money after deducting the amount of tax.

1. Preparation and uttering of false official documents;

피고인은 ' 김갑을 ' 과 공모하여 2007 . 11 . 2 . 경 충남 군 읍 리에 있는 ✨

In the office of the military office of construction and traffic prevention and construction policy, the fact is that Kim A had not actually purchased administrative expendable goods equivalent to KRW 967,00 from "Ch," but the purchase and expenditure by attaching a false tax invoice and a false estimate to the letter of resolution for purchase and expenditure as if it was actually purchased, and even if the actual goods were not inspected in the item inspection column, the purchase and expenditure by attaching the defendant's seal as if the defendant inspected.

After falsely preparing a resolution, the head of the finance division and the head of the accounting division who is unaware of the purpose of the resolution shall submit it to the director of the finance division and the director of the accounting division, and have the director of the accounting division approve it by affixing his seal on the approval column, and falsely preparing and using a written resolution for purchase and disbursement of official documents, from that time to November 3, 2009 in the same manner, and falsely preparing and exercising the written resolution for purchase and disbursement of official documents 30 times from that time as shown in the attached list of crimes (5).

2. Fraud;

The Defendant, in collusion with the Defendant, prepared a false resolution of purchase and disbursement as if he actually purchased expendable goods at the same time and place as that of paragraph (1) and submitted a false resolution to the head of the finance division and the head of the accounting division of the Gun administration, who is unaware of the fact that the documents were prepared by falsity, and received approval on November 5, 2007, and received 967,000 won from the Victim ① to the Defendant’s account from November 5, 2007 to November 4, 2009, and received money of KRW 26,223,00 won in the aggregate of the prices of goods over 30 times as shown in the attached list of crimes (5).

[Judgment of the court below]

From October 2, 2002, the Defendant conspired with the public official in charge of administrative affairs in the Military Administration and the Administrative Information System to provide administrative affairs in the Military Administration and the Administrative Information System, and as if he did not purchase the above office supplies, he falsely prepared documents as if he purchased them without actually purchasing them. ② After receiving the payment from the Gun to the account, the Defendant got back the remaining amount after deducting the tax from the 'Seoul Kim Jong' after receiving the payment from the Gun to the account.

1. Preparation and uttering of false official documents;

피고인은 ' 김갑을 ' 과 공모하여 2005 . 1 . 10 . 경 충남 군 읍 리에 있는 ◈

In the administrative support of the military administration and the administrative information division office, as if the defendant purchased the Kim A, which is equivalent to KRW 5,00,00, 00, without purchasing the computers, the fact was prepared by attaching a false tax invoice and a false estimate to the purchase and expenditure resolution letter, and by attaching a false tax invoice and a false estimate to the goods inspection column, even if the defendant did not inspect the actual goods, as if the defendant inspected, and by submitting it to the head of the finance division and the head of the accounting division, who is unaware of the fact, submitted it to the head of the finance division and the head of the ordinary accounting division, and had the head of the finance division and the ordinary accounting division obtain approval by affixing his seal on the approval column, thereby falsely preparing and using the official document purchase and disbursement resolution letter from that time to July 24, 207, and by using the same method, five to ten times a year specified in the attached list of crimes (6).

2. Fraud;

The Defendant, in collusion with the Defendant, prepared a false resolution of purchase and disbursement as if he had purchased computers, etc. at the same time, place, and completed as in paragraph (1) 1, and received KRW 25,069,600 from February 10, 2003 to July 25, 2007 by obtaining approval from the head of the finance and accounting division of the military administration and the head of the accounting and accounting division, and received KRW 5,000 from the victim ② to the account of “Seoul” on January 21, 2005, and received KRW 600 in the same way as in the attached list of crimes (6).

[209 Highest 857 Defendant 2]

From July 21, 2005 to July 27, 2009, the Defendant: (a) conspired with the Gun Office’s urban construction and housing premises; (b) from July 28, 2009 to the date of supplying office supplies to the government offices such as the Gun Office; (c) in collusion with the public official who is in charge of general affairs in the urban construction and construction fields; and (d) as if he purchases office supplies without actually purchasing them, he falsely prepared documents as if he did so; and (b) again, after receiving the money from the same group of the same group of the victims to transfer the money to the account, he received the remaining amount after deducting taxes from the amount of taxes from the Gun Office’s urban construction and construction; and (b) from July 28, 2009 to the date of the supply of office supplies.

1. Preparation and uttering of false official documents;

The defendant, in collusion with "Seoul," on July 3, 2006, is in Chungcheongnam-gun, Chungcheongnam-gun on July 3, 2006.

In the urban construction of the Gun Office and the housing community office, the fact, even though he did not actually purchase 485,00 won or more from 'Seoul Kim Byung' to 'the actual purchase of the 485,000 administrative consumable, was attached with a false tax invoice and a false estimate, as if he actually purchased it, and even if he did not actually examine the goods in the goods inspection column, he prepared a false statement of purchase and disbursement resolution with a seal affixed by the defendant as if he inspected by the defendant, and submitted it to the head of the finance division and the head of the accounting division who is unaware of the fact to obtain approval by submitting it to the head of the finance division and the head of the accounting division, who is not aware of the fact, with the seal affixed to the approval column, and prepared and used a false statement of purchase and disbursement resolution of the official document from 10 to 209 to 10,000, by using the same method as written in the attached list of crimes (7).

2. Fraud;

The Defendant, in collusion with the Defendant, prepared a false resolution of purchase and disbursement as if he actually purchased expendable goods at the same time, place, and completed the same time as that of paragraph (1) and prepared a false resolution of purchase and disbursement as if he actually purchased them, and received approval from the head of the finance division and the head of the accounting division of the military administration by submitting a false resolution, and received approval from the head of the finance division of the military administration and the head of the accounting division on July 5, 2006, and received 485,000 won for goods from around October 30, 2009 to the account of the victim ① from around July 5, 2006, and received the payment of KRW 21,426,200 in the same way as indicated in the attached list of crimes (7).

Summary of Evidence

1. Defendants’ respective legal statements

1. Defendants and stuffed Defendants, heading, right, vote, and order prepared by a prosecutor or a senior judicial police officer

Each statement about the Defendants and each statement of the suspect examination protocol against the Defendants

1.Os, wests, Mos, gambling, e.g., preparation by prosecutors or judicial police officers; and

- State, milk, clothing, letter, gambling, straw, ju, leap, leap, leap, n, No. 1

- Male, Kim, Cho, Ma, Park, Lee this, this, this, the largest, yellow

1 1 Each objection to the Gu, E., Note, gold, gold, gold, Gong, Gong, this objection and objection, respectively.

Statement of each copy of the self-examination protocol

1. A report on investigation (1) (1) each investigation report (3) by military public official, 2) by each investigation report (3) by the defendant, 3) Kim Byung-hee;

. Each entry into the statement, such as the "defluence," 'fixed price or fixed price,' 'brupted', 'brue', 'related expenditure resolution', etc.

Application of Statutes

1. Relevant Articles of criminal facts;

Defendant 2: Articles 347(1) and 30(the point of fraud) of each Criminal Code; Article 227 of each Criminal Code;

Article 30 (Occupancys of Preparation of False Official Document) Articles 229, 227, and 30 of the Criminal Act (points of Exercising False Official Document)

The remaining Defendants: Articles 347(1) and 30(a) of the Criminal Act; Article 227 of the Criminal Act

§ 30, (a point of preparation of each false official document), Articles 229, 227 of each Criminal Code;

1. Selection of penalty;

Defendant 2: (a) for Defendant 2: (b) for Defendant 2, 3, 3, 3, 3, 4, 5, 3, 1, 3, 5

In the case of imprisonment with prison labor, "Defendant's business of gambling", and "Woman", both of them shall be selected as fines, respectively.

1. Aggravation of concurrent crimes;

Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act

1. Detention in a workhouse;

Defendant: Articles 70 and 69(2) of the Criminal Act

1. Suspension of execution;

Defendant 2: Article 62(1) of the Criminal Code

(C) A favorable circumstance in favor of the Defendants is considered as follows.

1. Social service order;

Defendant 2: Article 62-2 of the Criminal Code

1. Order of provisional payment;

Defendant: Article 334(1) of the Criminal Procedure Act; Article 334(1)

Judgment on Defendant 'A' and his defense counsel'

The defendant's defense counsel asserts that the defendant cannot be punished as an accomplice of each of the above crimes, since the defendant was a public official with respect to the preparation of false official documents and the crime of uttering, and the defendant did not participate in the purchase and preparation of a disbursement resolution which are the above official documents.

In addition, if a person who is not a public official commits a crime of preparation of a false public document jointly with a public official, a person who is not a public official may be the joint principal offender for the crime of preparation of a false public document pursuant to Articles 33 and 30 of the Criminal Act (see Supreme Court Decision 2006Do1663, May 11, 2006). After gathering the defendant who is a public official from obtaining a national fund in advance with the above high-ranking persons, the above defendant prepared a false public document and attached a tax invoice and a quotation issued by the defendant at the above request of the defendants. In light of the role of the defendant in the process of preparation of the above public document, since the defendant shared the function as joint principal offender with the defendant who is a public official for the crime of preparation and uttering of the official document, it is reasonable to deem that the above crime has been committed as a joint principal offender.

Therefore, the defendant's defense counsel's assertion is not accepted.

Reasons for sentencing

From 203 to 2003, the Defendants’ crime of this case is the case where “Defendant A, who operates the office equipment,” “Defendant A,” who supplied the office equipment to the military office, by means of a false letter as if he supplied the goods that were not actually supplied by the military office with the official personnel in charge of the general affairs of each community, and the government funds were provided to “Defendant A”, “Defendant A,” who is a supplier of office equipment, obtained the national funds by again delivering the remaining money after deducting taxes from that amount to the public official in charge.

The Defendants, while performing their official duties in the military administration, acquired national funds in collusion with a specific trading company, is significantly detrimental to the transparency and reliability of public duties performed by the Defendants, and furthermore, providing one proviso that would cause the public confidence in the general public of society. Therefore, there is a need to strictly punish the Defendants for the crime of this case, and in particular, the crime of this case has been committed in almost all departments of the military administration, not by one public official, but by all departments of the whole military administration.

The Defendants asserts that, while managing the money by fraud, they were used for the expenses of a department’s meal or regular leave or business trip and did not use the money individually. However, considering the fact that the Defendants did not prepare any books on the details of the money deposited while managing the money, used it without any surveillance, arbitrarily decided the necessary amount, and that the Defendants demanded the Defendant’s Kim to make a false tax invoice and estimate, and that the amount obtained by the Defendants was not more than six employees of each community in charge of general affairs, it does not mean that the amount obtained by the Defendants was used only as operating expenses of the community simply. Even if the Defendants used the money together with other employees, not for personal purposes, but for the purpose other than for business purposes, this act cannot be justified.

In light of the fact that the defendants are in charge of the general affairs of each community, it is reasonable to take into account the circumstances in that they are engaged in the practice of practice. However, the defendants committed this case against the defendants.

To do so, Defendant 1, who is a supplier of office supplies, demanded a false tax accounting statement and a quotation in accordance with the amount required for Defendant 1, and Defendant 1, who prepared a false official document based on the tax invoice issued by Defendant 1, and then received a payment from his superior, and again, Defendant 1 was required to receive the money deposited to Defendant 1. In light of these criminal methods, the Defendants did not merely perform duties as a practice, but committed this case in order to acquire the benefits by being aware of the illegality of this case’s crime.

In addition, the Defendants argued to the effect that the financial reality of local finance has reached the crime of this case due to the lack of funds to be used as operating expenses for each community, but even though the general operating expenses have been set out in the Gun budget as operating expenses for each community, the Defendants seems to have increased the financial soundness of local finance by using the national funds exceeding KRW 500,000 by acquiring the national funds in excess of KRW 50,000,000, as a result,

On the other hand, from the beginning of the investigation, the Defendants have been aware of the fact that the Defendants recognized the mistakes of the unlawful practices in a limited manner in the military administration, and expressed the attitude of reflecting the mistakes in depth, and they have returned all the amounts obtained by the Defendants to the State, and there are no special criminal records to be referred to the Defendants, etc., taking into account the circumstances favorable to the Defendants, taking into account the circumstances favorable to the Defendants, taking into account the fairness with 36 other public officials who were sentenced to a fine after being charged with a summary charge of less than 20 million won, in particular,

The Defendants, who are public officials of the military administration, were sentenced to a suspended sentence or a heavier punishment and confirmed to retire from office as a result of the final judgment, and the status of public officials is lost as well as the circumstances related to sentencing by the Defendant as seen below.

1. Defendant 1’s “Defendant 1”

피고인은 사무용품 납품업체인 ①0 사무기를 운영하면서 군청에 사무기기를 납 품하는 그 권리를 안정적으로 유지하기 위해 공무원들과 결탁하여 공무원들이 국고금 을 편취할 수 있도록 허위의 세금계산서와 견적서를 만들어 교부하고 이후 국고금이 피고인 계좌로 입금되면 바로 인출하여 세금을 공제한 나머지 금액을 공무원들에게 돌 려주는 방법으로 실질적으로 이 사건 범행을 주도하였고 , 결과적으로 5억 원이 넘는 국고금을 편취하였다는 점에서 그 죄가 매우 중하다 . 피고인은 이 사건 범행으로 취득 한 이익이 없다고 주장하지만 , 피고인은 본건 범행을 통해 오랫동안 안정적으로 ◈ 군청에 사무용품을 납품할 수 있었던바 , 그 이득도 매우 큰 것으로 보인다 .

However, the Defendant, who led to the confession of the instant crime, reflects the Defendant’s depth in the course of committing the instant crime, and, after the first proviso of this case was provided to the veterinary tolerance, actively cooperate in the investigation and contributed to calculating the profits acquired by the relevant public officials, taking into account the favorable circumstances for the Defendant.

2. Defendant 2: 'Defendant Kim Byung-hee'

피고인은 2005 . 7 . 경부터 2007 . 10 . 경까지 오랜 기간 서무 업무를 담당하면서 41회에 걸쳐 합계 4 , 496만 원 상당의 국고금을 편취하였는바 , 피고인이 편취한 내역을 보면 , 2006년도는 한해만 2 , 100만 원이 넘는 돈을 편취하였고 , 한 번에 239만 원 , 479만 원 등 많은 돈을 편취하기도 하였다 . 또한 , 피고인이 범행기간 피고인 계좌로 상당한 현금 을 입금하였고 , 카드 사용내역을 보면 피고인이 당시 공무원 신분에 맞지 않게 씀씀이 매우 컸던 것으로 보이며 , 편취금 중 많은 금액을 개인적인 용도로 사용한 것으로 보 인다 .

3. Defendant 3. The Defendant’s “Pest illness”

From March 2004 to September 2009, the Defendant acquired the government funds of a party in total of KRW 3,9410,000 from 51 times to 51 times while taking charge of general affairs and general affairs at Myeon offices, Gun environmental projects, and Gun offices. At the time, the Defendant received money exceeding KRW 1,000,000 from a time to a time, and the Defendant used money to meet his status as a public official while going through studal harassment, etc., and some of the money acquired through deceptions are deemed to have been transferred to the Defendant’s account and used for personal use.

4. Defendant 4

From August 2007 to October 2009, the Defendant acquired a national fund equivalent to KRW 2,682,00,000 in total 14 times for a long period of time. In 2008, the Defendant acquired a large amount of money exceeding KRW 17,000,000,000 in total, 2.5330,000 won, 2.460,000 won, 4950,000 won, and 3.640,000 won at one time, and the Defendant demanded a large amount of money so that the Defendant applied for the need for personal funds. The Defendant actually received money from the Defendant’s account to prevent credit kye payments.

5. Defendant’s fixed price or “Defendant”

From November 2007 to November 2009, the Defendant acquired the national funds equivalent to KRW 2,622,00,000 through 30 times for a long period of time, and deposited considerable cash in the Defendant’s agricultural account during the above period. The Defendant appears to have used part of the money acquired for personal purposes.

6. Defendant 6. Defendant’s wallet

From February 2, 2003 to July 2007, the Defendant acquired a political party’s national fund of KRW 2,5060,000 in total at least ten times for a long period of time. At one time, the Defendant received a large amount of KRW 4.7 million, KRW 5 million, and KRW 4 million at one time, and the Defendant received a direct remittance to the Defendant’s account, and the Defendant also requested “Defendant Kim A” to pay money for the settlement of credit card price.

7. Defendant 7. The term “Defendant’s business of gambling”, “Woman”

The defendant's " Park Jong-young" served together with the defendant Kim Byung-hee in charge of general affairs, who received the money by deception from "the defendant," and delivered the money to " Kim Byung-hee," and the actual management of the money was not used.

The defendant's "dual Ba" acquired the political fund of 20,000 won in total over 27 times from July 2006 to October 2009. The defendant does not have to demand at least 1,00,000 won at one time, and it is less than that of the other defendants. In the records, the defendant did not deposit the money into the personal account or use it personally, but the other fines are not specified, and the balance with the public officials for whom it is possible to take into account.

Judges

Judge Bo Associate-ia

Site of separate sheet

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Daejeon District Court red support

[Case 209 Highest 870 Fraud, etc.]

Persons subject to 'Ma-Ba Kim Il ( Imprisonment for a year and six months, three years of suspended execution, 400 hours of community service)

The term "defluence", "fixed price", "fixed price", "fixed price", each (8 months of imprisonment, 2 years of suspended execution, 200 hours of community service)

When the judgment ordering the defendant to provide community service becomes final and conclusive, it shall be reported to the inspection room of the place of residence within 10 days, and the defendant shall be subject to the guidance of the probation officer, observe the following matters, and endeavor to become a sound social person on his/her own. When the following matters to be observed are violated, he/she may be arrested, and the suspension of execution may be revoked:

1. They shall reside in a residential area and have an occupation;

2. To throw away bad habits leading to a crime, to a preceding offense, and to commit a crime;

It shall not be congested or sounding with children.

3. To comply with the guidance and supervision of probation officers.

1. They shall not enter places where it is possible to create an opportunity or impulse to repeat a crime;

A person shall be appointed.

2. They shall refrain from speculative acts;

3. The driver shall refrain from driving without a license or driving under the influence of alcohol excessively;

4. Narcotics, psychotropic drugs, marijuana, or other substances which are likely to cause abuse or harmful effects;

(2) shall not be used.

5. The person shall fulfill his responsibilities in family life, such as supporting his family; and

Judges, Vice-Presidents