[2013 Height99] On December 26, 2012, the Defendant stated that “A shall pay a discount on the bill” to H, a “F employee, through G, through “F office” operated by the victim E in J on December 26, 2012, shall give priority to the day on which the bill was issued, and shall give priority to KRW 60 million on the day when the bill was issued, and shall give the remainder of KRW 51,100,000 as of March 25, 2013, which is prior to the due date of the bill.”

However, the Defendant had no intention or ability to pay the remainder of 50,1100,000 won until March 25, 2013, even if he/she received an electronic bill from the victim, even if he/she received an electronic bill from the victim, he/she would make a discount on the payment of the money to the victim, and the remainder of the money would have been used as the existing debt repayment and the company’s operating fund.

The defendant was obtained from the victim, that is, the face value of 110,1100,00 from the victim, and acquired the electronic bill by fraud.

[2014 Highest 284] On January 2013, 2013, the Defendant transferred money to the Agricultural Cooperative (L) account in the name of the Defendant, the Defendant’s branch of the Defendant, to the Defendant, through the J, the Defendant’s branch. This was the best transaction for the Defendant to issue a tax invoice in the name of I, and thus, transferred that money received should be returned to the victim as is.

On January 29, 2013, while the Defendant received KRW 15 million from the victim to the said I Account and kept the victim for the said I Account, the Defendant transferred KRW 12 million out of the transferred money to the Agricultural Cooperative (M), and KRW 3,60,000 to the I Company Bank Account (N) in the name of the Defendant, and used KRW 12,360,000 in total at around that time for the Defendant’s repayment of the obligation.

Accordingly, the defendant embezzled the victim's property.