특정경제범죄가중처벌등에관한법률위반(횡령)등
1. Of the judgment below, the part of the violation of the Punishment of Tax Evaders Act by Defendant B’s evasion of capital gains tax in 2007 and each of them.
The proceedings of the lawsuit and the proceedings of this court 1) The prosecutor of the Seoul Western District Court 201Gohap25,74 (combined) and the defendant B in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) (hereinafter referred to as "specific embezzlement") with respect to the defendant B.
(ii)the crime, the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) (hereinafter referred to as the “Special
ii)an offence, occupational embezzlement, violation of the Aggravated Punishment, etc. of Specific Crimes (tax) (hereinafter referred to as “Special Aggravated Punishment, etc.”)
5.2 Doesctrine, Monopoly Regulation and Fair Trade Act (hereinafter 5.2)
Paragraph (1) "Application of the Monopoly Regulation and Fair Trade Act" shall be construed as "Mono Regulation and Fair Trade Act" in the remainder.
(2) As to the violation of the Punishment of Tax Evaders Act, the crime of embezzlement, special embezzlement, occupational embezzlement, special taxation, violation of the Monopoly Regulation and Fair Trade Act, violation of the Punishment of Tax Evaders Act, violation of the Securities and Exchange Act, and violation of the Financial Investment Services and Capital Markets Act (hereinafter “Financial Investment Services and Capital Markets Act”).
The application of the Act and subordinate statutes to the Financial Investment Services and Capital Markets Act (hereinafter “Capital Markets Act”) shall apply to the remainder.
(2) As a result of the crime of violation, Defendant C was prosecuted for the crime of special embezzlement and special breach of trust, and Defendant G for the crime of special breach of trust. 2) The lower court, among each of the instant charges against the Defendants, omitted the indication of “stock company” in referring to the relevant stock company for convenience, and refers only to the remaining trade name.
However, AL corporation shall be "AL" for the distinction from AA Group.
Although each special case of breach of trust with respect to the provision of connection funds and guarantee of payment to ACAD, special breach of trust with respect to investment in AE capital increase for capital increase, AF advance payment, the indictment of this case, the judgment of the court below before remanding, and the judgment of the court of first instance, are indicated as “Advance payment”. However, from AF’s perspective, AF paid advance payment to AF’s advance payment account, it should be noted as “Advance payment”.
The judgment of the court below on special embezzlement related to payment.