Where the defendant fails to pay the above fine, one hundred thousand won shall be one day.

The defendant is the representative director of the "C" in Daegu Dong-gu, who is in charge of accounting affairs, such as the payment of national health insurance premiums, etc., and the victim D is an employee in charge of public duties and accounting affairs of the above company.

around April 2011, the Defendant deducted the victim D’s benefits from KRW 27,740 as national health insurance premiums, and KRW 43,650 as national pension premiums, respectively. around May 201, the Defendant deducted the victim’s benefits from KRW 37,120 as national health insurance premiums, and KRW 43,650 as national pension premiums, respectively. around June 201, the victim’s benefits deducted the victim’s benefits from KRW 37,120 as national health insurance premiums, and KRW 58,410 as national pension premiums, and embezzled the amount for the purpose of the National Health Insurance Corporation and the National Pension Service. Around that time, the Defendant voluntarily consumed the amount as corporate operational funds and embezzled KRW 214,280 as total.

Summary of Evidence

1. Third police suspect interrogation protocol against the accused;

1. The third police statement of D;

1. Investigation reports (Attachment to the details of deposits and withdrawals of corporate accounts);

1. In full view of the following facts, the investigation report (a description of embezzlement) [a defendant denies the crime, but the evidence duly adopted and investigated by the court is recognized as a whole; (i) National Health Insurance Contribution and National Pension Contribution are obligated to withhold and pay withholding taxes; the defendant also knows it; and (ii) the money in custody as withholding taxes is in custody for the victim (the Corporation and the employee are urged to pay each insurance premium within a specified period if it is not paid by the employer); and (iii) the payment of the monthly salary paid to the victim D by the defendant is made by deducting the amount (1,41450 won, etc.) and the application of the law applicable to embezzlement.

1. Relevant Articles of the Criminal Act and the choice of punishment for the crime, respectively;