A defendant shall be punished by imprisonment with prison labor for not more than ten months.

except that, for two years from the date this judgment becomes final and conclusive.

A. The misapprehension of the legal doctrine (the occupational embezzlement against the victim B) recognizes the fact that the Defendant did not return the difference to the victim B even though he paid the funds owned by the victim B (hereinafter “victim B”) to the F Bank account under the name of the F Bank account in the name of the Defendant, Inc. D (hereinafter “D”), which was managed by the Defendant, as stated in this part of the criminal facts.

However, the Defendant, not intentionally paid retirement allowances and consolation money from the beginning, but paid the excess amount by negligence, and only received the difference and kept the money as it is. Since de facto or legal control over the deposit amount exists in the title-holder I, etc. who is not the victim B, the Defendant is not the one who keeps the victim B’s property. As such, as at the time when the Defendant acquired the intent of unlawful acquisition, the crime of occupational embezzlement cannot be established, and the crime of occupational embezzlement is established as to the fact that the difference was not returned to the financial account under the name of the victim B.

B. The lower court’s sentence of unreasonable sentencing (ten months of imprisonment) is too unreasonable.

2. Determination

A. On February 27, 2017, the summary of the facts charged is as follows: (a) the Defendant calculated excessive retirement pay and consolation money to the victim B retired; and (b) paid the said retirement pay and consolation money from the funds owned by the victim B in the course of performing his/her duties to I; and (c) embezzlement of KRW 8,425,918, which is the difference between the actual amount paid and the actual amount paid, around February 27, 2017; and (d) embezzlement of KRW 107,183,377, total amount of the funds owned by the victim B from February 27, 2017 to March 15, 2017, by means of being returned to the F Bank Account in the name of D managed by the Defendant; and (e) embezzled the Defendant from the beginning, during the course of performing his/her duties.