A defendant shall be punished by imprisonment for three years.

Punishment of the crime

On November 3, 2014, the Defendant was sentenced to one year of suspension of execution for occupational embezzlement in Seoul Southern District Court on June, 201, and the said judgment became final and conclusive on November 11, 2014.

The defendant is a person who works for the victim D Co., Ltd. in Gangseo-gu Seoul Metropolitan Government CA (A) Dong 2001 and has been in charge of accounting affairs, such as the deposit and withdrawal of company funds.

1. Around September 10, 2009, the Defendant, while in charge of accounting business at the office of the said D Co., Ltd., arbitrarily transferred KRW 649,500 of the company’s funds from the company’s account (Account Number E) to the company’s account under the name of the Defendant, using the Internet Bank’s account (Account Number E), and consumed it under the name of living expenses, etc. around that time.

In addition, the Defendant, from September 10, 2009 to June 12, 2014, transferred KRW 449,105,236 of the victimized company’s funds to the Defendant’s account under the name of the Defendant and arbitrarily consumed the funds by the said method over 113 times, as indicated in the separate crime list.

Accordingly, the Defendant embezzled the property of the victim D Co., Ltd.

2. Forgery of private documents or the display of falsified private documents;

A. On February 13, 2013, the Defendant was requested by G Accounting Firm at the office of D Co., Ltd. to verify whether the transaction balance on the account books as of the end of 2012 between the said company and its head office (H Co., Ltd.) was consistent with the actual transaction balance.

Accordingly, when there is a concern that the embezzlement crime like the preceding paragraph is discovered, the Defendant is likely to forge the audit-related data, and made an image file by printing a written confirmation form of transaction balance, and made an image file, and then recorded the transaction balance in the “Acce Receiv” column in the “amount column with the false accounting book prepared to conceal the crime of flat embezzlement, and recorded it in the originator column.