법인의 대표자가 횡령한 금액에 대해서도 특별한 사정이 있는 경우 사외유출로 볼 수 없음[국패]
Seoul High Court 2008Nu33787 ( October 17, 2009)
Supreme Court Decision 2007Du23323 ( November 13, 2008)
In special circumstances, the amount embezzled by the representative of a corporation shall not be deemed an outflow from the company.
Even if the representative director of a corporation has embezzled, he/she shall specifically determine all the circumstances, such as the status of the representative director who is the subject of the embezzlement, the degree of control over the corporation, the circumstances leading to the embezzlement, the measures taken by the corporation, etc., if the intent of the representative director is identical to the intent of the corporation or if it is difficult to see that the economic
The contents of the decision shall be the same as attached.
The appeal shall be dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized as groundless. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per