The Defendant, from around 2002 to April 2014, worked as the head of accounting department in Incheon Seo-gu, Incheon, a victim corporation D, who managed the bank account in the name of the victim, and was engaged in the practice of managing the disbursement and revenue of the above company, and the records of the victim’s revenue and expenditure should be identical to the actual records, and there was an occupational obligation to manage the corporate account in the name of the victim so as not to cause damage to the victim.

However, despite the above occupational duty, the Defendant failed to operate screen golf, which invested KRW 30 million borrowed from a bond company, and used the status of managing corporate funds entrusted by the victim as it is difficult for the Defendant to cope with the principal and interest of the above borrowed money, in order to use the funds for personal purposes.

1. Around November 2013, the Defendant used company funds for the use of electricity charges: (a) transferred KRW 8,853,100 to the Defendant’s account by manipulating the electric fee that the victim had to pay in a normal manner while managing the bank account in the name of the victim at the above victim company office; and (b) embezzled KRW 10,49,040 by arbitrarily remitting KRW 10,49,040 by the same method around December 2013, 2013 to the Defendant’s account and arbitrarily using it.

2. On December 2014, the Defendant without permission for the use of a corporate card issued by the head of the above accounting division, was in custody of the corporate card in the name of the victim, and around December 2014, the Defendant purchased the amount of KRW 22,50,000 from the lot department store Incheon department store at the Incheon department store, and purchased the amount of KRW 6,200,000 from the eart trading team located in 296-2, 296-2, and stored in his/her duties for the victim.