특정경제범죄가중처벌등에관한법률위반(횡령)
All appeals filed by the defendant and prosecutor are dismissed.
1. Summary of grounds for appeal (each inappropriate sentencing)
A. The punishment sentenced by the lower court (a 12 years of imprisonment and a fine of 15 billion won) is too unreasonable.
B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.
2. The Defendant embezzled 50.2 billion won in total from the corporate account of the victimized company to the Defendant’s personal account by means of creating false purchase obligations in the accounting computer system and pretending to have paid them, etc., while in charge of the business of fund execution, foreign exchange management, and fund balance plan, etc. of the victimized company, from February 200 to April 2019.
The period of the crime of this case is about 19 years, and the frequency of the crime is considerably high, and the amount of embezzlement is very large.
The defendant created a false list by computer, operated an accounting book, and continued to commit the crime in a new way in response to the change of the accounting computer system around 2016.
The Defendant mainly consumed the funds of the company that embezzledd for entertainment expenses, and used them for overseas travel or long-term accommodation, purchase of master crafts, etc.
In this case, the assets of the victimized company were considerably leaked due to the crime of this case, and as a result, the D's share price, which is the parent company, was so severe that the damage was caused, and the trust in the operation of the victimized company was seriously damaged.
Nevertheless, the Defendant: (a) transferred KRW 799 million in the Defendant’s account to a third party’s account without making efforts to recover damage, without recognizing errors in the damaged company after the occurrence of the instant crime; and (b) transferred KRW 400 million to the third party’s account, and subsequently, was arrested by the investigation agency.
Although the defendant was arrested, cash in possession at the time of arrest, the defendant's deposit and the defendant's non-receiving benefits, and the proceeds from the sale of goods in the hotel room in which the defendant was accommodated.