The defendant of "2015 Highest 2727" was a person who has been engaged in the management of the branch's vehicle while working as the head of the division in (State)C, and was engaged in the payment of value-added taxes on behalf of the branch's borrower.

On January 22, 2014, the Defendant embezzled KRW 15,977,500 in total six times, as shown in the list of crimes (1) from the date of the crime, when he/she received a request from the victimJ, a borrower, to vicariously pay value-added tax, and transferred KRW 1,860,000 to the account in the name of C, and he/she was kept in custody for the victim for his/her business.

The defendant of "2015 Highest 2825" was a person who has been engaged in the management of the branch's vehicle while working as the head of the division in (State)C, and was engaged in the payment of value-added taxes on behalf of the branch's borrower.

On January 26, 2015, the Defendant embezzled KRW 18,037,00,00 in total nine times from the time when he/she received a request from the Victim K, a local borrower, to pay value-added taxes on behalf of the Defendant, and transferred KRW 2,50,00,00 to the Agricultural Cooperative Account (L) under the name of the C (L) and kept in custody for the victim on his/her business. At that time, he/she arbitrarily used living expenses and other personal purposes (e.g., living expenses) and embezzled the Defendant from that time to June 2, 2015.

"2015 Highest 3148"

1. The Defendant is a person who has been engaged in the management of a rolling stock while working as the director in (State)C in Kimhae-si and has been engaged in the management of the rolling stock.

On February 27, 2015, the Defendant was in custody of the application for a national tax refund refund that was incurred by N, a local borrower, by purchasing a flag before committing the crime at the office of the Kimhae-si (hereinafter referred to as “N” and “O” in the column of the resident registration number, using the flag without any delegation by the aforesaid N, at his own discretion without any delegation by the head of the office of the Kimhae-si (hereinafter referred to as “N”).