On June 9, 2014, when the victim company pays KRW 150 million to the defendant at the Seoul Yongsan-gu building and the office D office of the victim company located under subparagraph (C) around June 9, 2014, the defendant entered into a contract for the transaction of goods with the content that the victim company purchases and sells the new town products (culized and clothing) at the victim company's account, and then returns KRW 180 million to the victim company. Accordingly, around June 10, 2014, the defendant took over KRW 150 million from the victim company to the F bank account in the name of E and embezzled it by voluntarily consuming it as sales management expenses, personnel expenses, advertising expenses, age, and other brand clothes and sports currency purchase expenses, such as purchase price.

Summary of Evidence

1. A protocol concerning the interrogation of the accused by the prosecution (two times, replacement);

1. The statement in G during the police interrogation protocol (No. 2, No. 12, a net time) concerning the accused;

1. Statement of H in a protocol (No. 2, No. 18) concerning the interrogation of the suspect against the accused;

1. Statement made to I by the police;

1. A report on investigation (to attach details of account transactions);

1. A contract for trading goods and a contract for trading goods;

1. Application of Acts and subordinate statutes of subparagraph (E), such as a certificate of deposit confirmation, details of account transactions, details of account transactions, etc.;

1. Relevant Article 355 of the Criminal Act, Article 355 (1) of the Criminal Act, the reasons for sentencing of sentence of imprisonment, and the reasons for choosing a sentence of punishment;

1. The basic area (one to three years) (one year) of the sentencing guidelines shall be the scope of the recommended punishment [the scope of the recommended punishment] according to the sentencing guidelines, and the basic area (the period between 100 million won and 500 million won) of the recommended punishment;

2. Determination of the sentence of imprisonment is reasonable, and it is inevitable to sentence imprisonment with prison labor due to the failure to recover additional damage, as well as returning KRW 30 million around the date of the crime.

In addition to the above circumstances, the sentence shall be determined as ordered by comprehensively taking into account the following circumstances, including the background of the instant crime, the place of use, and the circumstances after the crime, and the various sentencing conditions shown in the pleading