특정경제범죄가중처벌등에관한법률위반(횡령)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for not less than one year and six months.
However, for two years from the date this judgment became final and conclusive.
1. In February 2015, the Defendant entered into a partnership agreement (the instant partnership agreement) with the victim B (victim) who was in charge of tax keeping agency (or around March 2015) to purchase 3,019 square meters of land (the instant land) outside the Yeonsu-gu Incheon, Yeonsu-gu, Incheon, for investing 500 million won in each party, and then newly construct and sell loan and divide profits therefrom (the instant business).
The Defendant and the victim paid the purchase price for the instant land with investment funds, loans, etc. from May 18, 2015, and began with the construction of 6-dong 72 households (or 74 households) on the instant land from August 19, 2015 to August 19, 2015.
The Defendant, while managing the “Account (Business Account) in which investments and loans have been deposited, paid the instant construction cost with the deposited money, and reported the relevant details to the victim.
On May 21, 2015, the Defendant embezzled KRW 4.6 million from the EF bank account in the name of E, one of the business accounts kept and managed for business purposes, and embezzled at will, from around that time to July 7, 2016, using the total amount of KRW 85,643,000 deposited into the business account over 42 occasions, as shown in the attached crime list, at the construction site of this case, from that time to July 7, 2016.
With the exception of No. 25, the account number of the F Bank in the name of E appears to be the “AH”, the account number of L bank in the name of L is the “AI”, and the account number of ND association is the clerical error in the “AJ”.
2. Case history and key issue
A. On February 2015, the Defendant, a construction business operator, proposed that the victim, who had been able to perform tax bookkeeping duties at the husband’s office (or around three months), a tax accountant, “a person operating the instant business in the same partnership,” and the victim also consented thereto. 2) On March 11, 2015, the Defendant and the victim concluded a sales contract with the content that the instant land was purchased at KRW 3.65 billion.
The defendant and the victim shall be the defendant E (the defendant's birth).