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(영문) 광주지방법원 목포지원 2016.10.20 2016고단1047

업무상횡령

Text

A defendant shall be punished by imprisonment for not less than two years and six months.

However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The Defendant is a person who, from June 25, 2015 to July 26, 2016, keeps and manages ready-mixeds and steel bars, which are government-funded materials, with the head of the site office of the Si Construction Work (E) E at the site of a new D new construction project located in Fapo City from Jun. 25, 2015, and supervises the employees.

1. On July 9, 2016, the victim of occupational embezzlement against the Republic of Korea: (a) around 668,190 tons of iron bars 9.410 meters per ton, owned by the victim of the Republic of Korea; (b) 657,520 tons of steel bars 23.80 tons of steel bars 657,520 won per ton; and (c) 21,989,246 won of steel bars 23.80 tons of steel bars 23.80 meters per ton; and (d) arbitrarily removed steel bars equivalent to KRW 21,989,246, from June 22, 2016 to July 16, 2016, the victim embezzled at will at the H factory construction site where G directors work in Yangsan-si, working, and embezzled them.

Accordingly, the Defendant embezzled another person's property while keeping it on duty.

2. The Defendant for occupational embezzlement against the victim (State) made a false tax invoice, etc. in which he/she receives documents, such as tax invoices, from the subcontractor or construction business operator at the aforementioned new D construction site and appropriates the transaction price in excess of the transaction price to the victim (E), and tried to embezzled the funds of the victim by way of refunding the difference between the excessive appropriation price and the actual transaction price from the trader.

Around March 31, 2016, the Defendant issued a false electronic tax invoice and submitted it to the person in charge of accounting of the victim, as if the Plaintiff had not conducted blasting work at the said new construction site of D, and (i) had the value of supply of KRW 50,000,000, in spite of the absence of the fact that D had been blasting work at the said new construction site of D, (ii) had the victim transferred KRW 55,00,000 from I to the person in charge of accounting of the victim, and (iii) had the victim deducted KRW 5,00,000 from KRW 5,00,000,000 from around April 6, 2016.