The defendant is a person who has served as the head of the overall tax office in accounting and tax affairs in the victim B corporation.

On June 16, 2018, the Defendant arbitrarily remitted KRW 21,857,055 to the corporate bank account (F) in the name of the victim company at the office of the victim company located in Seocho-gu Seoul building and the Seocho-gu Seoul Metropolitan Government Office and the victim company located in subparagraph d, the amount of deposit KRW 21,857,055 of the victim company owned by the victim company, and embezzled it by arbitrarily consuming it with personal debt repayment

In addition, from around that time to November 25, 2018, the Defendant embezzled the total amount of KRW 83,480,895 of the deposits owned by the victim company, which had been in custody for the victim company by the aforementioned methods, as shown in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. A complaint;

1. Application of Acts and subordinate statutes to a remittance certificate, certificate, or statement of bank transactions;

1. The relevant Article of the Criminal Act and Articles 356 and 355(1) of the Criminal Act’s grounds for sentencing for the crime of this case (opportune circumstances) (opportune circumstances) are against the Defendant’s confession of the instant crime.

The defendant is the first offender.

[Unfavorable circumstances] The crime of this case is committed in a manner that the defendant made a report on the payment of transaction amount as long as the defendant joined the victim company, and then embezzled the amount of damage of this case by transferring it to his own account, and the nature of the crime is bad.

The amount of damage has not been much and has not been restored.

In addition to the above circumstances, the punishment as ordered shall be determined by comprehensively taking account of the factors revealed in the proceedings of the instant case, such as the character, conduct and environment of the Defendant, motive, means and consequence of the crime, circumstances after the crime, and criminal records.