횡령
The defendant's appeal is dismissed.
1. The summary of the grounds for appeal (misunderstanding of facts) is that the Defendant embezzled only the amount of KRW 120 million,00,000,000,000 for real estate brokerage fees of KRW 10,000 and KRW 23,000 for sale, which is the amount indicated in the facts charged that the Defendant was in custody (i.e., KRW 20,000,000,000,000) calculated by deducting KRW 20% of the Defendant’s share from KRW 87,000,000,000,000 for real estate brokerage fees of KRW 17,460,000
2. According to subparagraph 6 of the certificate of determination (written reply to an order to submit tax information), it is recognized that KRW 38,729,120,00 as income tax from the sale of real estate (hereinafter “the instant real estate”) recorded in the facts charged, and KRW 3,583,010 as resident tax is imposed respectively.
However, the following circumstances can be acknowledged by the court below and the court below's duly adopted and investigated evidence. ① The defendant agreed to distribute 50 million won out of 485 million won of the sale price of the real estate of this case to K which is the representative of the clan in the clan, and 250 million won of another clan, and according to the agreement, I shall distribute 2.42 billion won to K, which is the representative of the clan in the clan in the clan in the clan in the clan in the above case. According to the I and K investigation agency or the court's court's court's statement, K shall distribute only KRW 187.5 billion of the sale price of the real estate of this case; Eul shall have only KRW 185 billion of the sale price of this case; Eul shall have only KRW 100 million of the sale price of this case; and the defendant shall have only distributed 1.5 billion of the sale price of the real estate of this case after deducting various expenses claimed by the defendant; and ③ The defendant shall have also sold the remaining amount from K's court's distribution.