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(영문) 춘천지방법원 2012.09.27 2011고단1111

횡령

Text

A defendant shall be punished by imprisonment for one year.

Reasons

Punishment of the crime

On December 11, 1997, the Defendant stated in the bill of 4,565 square meters prior to Chuncheon-si from C and the victim D, E, F, and G, 1,574 square meters prior to J, and the bill of 926 square meters prior to J, and the bill of 1,841 square meters prior to L, as “1,81 square meters”; however, it is obvious that the bill of 926 square meters in writing is a clerical error, and thus, it is obvious that the bill of 926 square meters in writing, M, M, M, M, 926 square meters, 403 square meters in place, P, 496 square meters in place, P, 736 square meters in place, Q, 12,09 square meters in place, 13,002 square meters in forest and field, etc., as “the instant land”.

At the time of purchase of C, C and the above victims were kept under title trust with C’s solicitation, and received a request to sell the above land from C and the above victims around March 2007.

1. On July 6, 2007, the Defendant: (a) sold nine parcels of land, excluding 13,002 square meters of R&A land among the instant land, to S, etc. at an infinite City (hereinafter “Sacheon-si”); (b) around that time, he received KRW 1 billion from the land sale price and kept the said victims for the said victims; (c) upon consultation with the above S, the Defendant requested to prepare a multi-purpose contract with the purchase price of KRW 30 million so that he/she may not pay capital gains tax on the said land; and (d) provided the said T at his/her own discretion and embezzled it by providing the said T with KRW 50,000,000,000.

2. On July 6, 2007, the Defendant embezzled KRW 165 million under the title of capital gains tax, the Defendant sold the instant land to S for KRW 1 billion and sold the price to S for KRW 950 million to the victim D while keeping the said land in custody. The Defendant issued KRW 300 million under the title of capital gains tax, including KRW 165 million, KRW 950 million, KRW 250 million, KRW 250 million, and KRW 20 million, to the said victim.

However, at the time, the defendant reported that he sold the above land in KRW 300 million, and thus, he was aware that capital gains tax equivalent to KRW 165 million is not levied, and as above, it is so.