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(영문) 부산지방법원 2018.04.17 2018고단476

업무상횡령

Text

A defendant shall be punished by imprisonment for not more than ten months.

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

Reasons

Punishment of the crime

The Defendant is the representative director who has established and manages all the operations, such as D’s fund execution, personnel management, etc., as the representative director who has established and manages D(hereinafter referred to as D) for the purpose of manufacturing lighting equipment.

When purchasing goods to be used by D, the Defendant paid the amount less than the actual transaction price to the purchaser of the goods, and received the difference and received the difference and received it for personal use.

1. The Defendant committed a crime against the victim in the Republic of Korea on January 24, 2014, at the office located in the office of the office of the Korea Employment Agency for Disabled Persons in the sixth floor of the 181 Private School Pension Center in Busan, Busan, Busan, the Defendant filed an application for a subsidy of KRW 500,000,000, since the Defendant plans to invest 1,149,327,000,000,000 is a plan to newly employ disabled persons and to invest 1,149,327,000,000,000,000,000 won,

“The application form for subsidies for standard workplace for persons with disabilities” was submitted.

The branch office of the Korea Employment Agency for Disabled Persons in Busan shall be the amount calculated by the Corporation only 713,137,000 won out of the total investment planning amount as of April 14, 2014 at the end of the evaluation of the above application, and 500,000,000 won shall be paid to D without compensation for the above project.

“Determination” was made and concluded on April 16, 2014 with D and the standard workplace for persons with disabilities.

On May 20, 2014, the Defendant received 375,000,000 won from the head of the Busan branch office of the Korea Employment Agency for Disabled Persons from the victim's primary grant from the head of the Busan branch office of the Korea Employment Agency for Disabled Persons to the KDB Industrial Bank account (Account Number E) in the name of D and kept the victim in custody on behalf of the victim.

A. On September 5, 2014, the Defendant: (a) transferred KRW 22,950,000 of the grant, which was kept in the account of the pertinent KDB Industrial Bank at the D office located in F of the Busan Geum-gu, Busan, as the price for loading heavy goods, to Bosch Rexrothethyl, Co., Ltd.; and (b) received KRW 11,260,000 from Bosch Rexrothethyl on September 5, 2014 and returned KRW 11,260,000 from the Defendant’s Bank account (Account Number G) around that time.