"2019 Highest 6513" B served as the head of the business site office from January 1, 201 to October 13 of the same year at the victim E (hereinafter "victim E") located in the Seoul Gangnam-gu Seoul Gangnam-gu Seoul Metropolitan Building D, a sales agency for sale, and received land purchase proceeds from the customers of the victim company and deposited them into the victim company, and the defendant has been in charge of the same year.

5. A person who had been in accounting service with the victim company from January 1 to October 12 of the same year.

The Defendant and B, as at the time of living, received the land purchase price from the customers of the victim company to the account in the name of the Defendant, which is not the victim company's name, and came to use it as living expenses, etc.

Around July 20, 201, the Defendant and B conspired as above and embezzled KRW 100,900,000 in total for seven occasions from around July 20, 201 to October 10, 201, for personal use, as shown in the annexed crime list, while receiving KRW 2,00,000 from F, a customer of the victim company, in the name of land sales contract deposit, and being kept in the business for the victim company, and then arbitrarily consumed it as living expenses at around that time.

Summary of Evidence

1. Prosecution or police interrogation protocol of the accused;

1. Each prosecutor's office or police protocol against I and J;

1. Each complaint;

1. Application of Acts and subordinate statutes to data submitted by a complainant, such as a deposit certificate (No. 3, 4, 7 through 10, 12 through 18, 46 No. 56);

1. Relevant provisions of the Criminal Act and Articles 356, 355 (1) and 30 of the Criminal Act that apply to criminal facts, the reasons for sentencing choice of imprisonment with prison labor;

1. Scope of punishment by law: Imprisonment with prison labor for not more than ten years;

2. The scope of recommendations according to the sentencing guidelines [the range of recommendations] (the type of embezzlement and breach of trust] (the type 2] shall be at least 10 million won, the amount of less than 50 million won shall be less than 100 million won [the scope of recommendations and recommendations], and the basic area of punishment (the scope of recommendations and recommendations] and imprisonment.