특정경제범죄가중처벌등에관한법률위반(배임)등
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for one year.
However, the above punishment shall be imposed for two years from the date this judgment becomes final and conclusive.
1. Summary of grounds for appeal;
A. Defendant 1) misunderstanding of facts and misunderstanding of legal principles regarding occupational breach of trust related to the processing of provisional payments, it shall be deemed that a property damage occurs to the injured company only when the injured company D (hereinafter “victim”) exempted the Defendant’s obligation to return provisional payments or expressed his/her intent to waive his/her right to claim the provisional payments. Thus, even if the accounting book, other than the disposal document, was accounts as if the provisional payments were repaid, it is still the obligation to return provisional payments to the victimized company, and thus, it does not result in damage to the victimized company.
In addition, the time when the damage company suffered damage from the economic point of view or the risk of actual damage to property is the time when the damage company deducts the price of goods from the advance payment in the course of low-heat trading of the damage company and the G company.
Nevertheless, there is an error of misunderstanding of facts or misunderstanding of legal principles in the judgment of the court below that only dealt with the account books as if the provisional payment was repaid.
B) As to each occupational breach of trust in relation to the purchase of low-calories, G Company purchased low-carbon from H Company in around 2012 at KRW 80,000 per ton. Moreover, each sales price that the victimized Company paid to G Company was deducted from the advance payment account for G Company incurred by converting Defendant’s obligation to return provisional payment into advance payment for G Company on December 2011, and the damage Company actually paid to G Company did not have any amount separately paid. Therefore, the damage Company did not incur damage to the victimized Company due to such act. Nevertheless, around 2012 recognized that the victimized Company purchased low-carbons from H Company at KRW 45,00 per ton, and concluded that the victimized Company extinguished the provisional payment and that H Company and I Co., Ltd. (hereinafter “I”).
G company in the course of purchasing low-heat coal from it.