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

Punishment of the crime

The Defendant, “2014 Highest 1618” from March 23, 2006 to September 2012, the Defendant is a person who was engaged in the business of managing funds of the victim E and the victim company F (hereinafter “victim Company”) established for the purpose of operating an air freight transportation agency with the main office in sequence D and 5 of the city of Jeju from March 23, 2006 to September 3, 2012, by establishing F Company F and taking over the business of the previous E around May 201, while working as an employee in charge of managing funds of the victim Company E and the victim company F (hereinafter “victim Company”).

The Defendant embezzled the amount of 150,094,844 won in total from among the accounts that managed the public funds of the victim company from around September 4, 2012 to around 161, by arbitrarily withdrawing the amount of 150,000 won of the funds of the victim company in his/her business custody in Jeju Bank account (Account Number: I) around November 6, 2006, when the Defendant managed the funds of the victim company using multiple borrowed accounts, such as the name account in the name of the representative director of the victim company, G of the representative director of the victim company. The Defendant embezzled the funds by arbitrarily withdrawing the amount of 150,000 won of the funds of the victim company in his/her business custody from the Jeju Bank account in his/her name, and by consuming them for the personal use of the defendant.

"2014 Highest 1705" means that the Defendant is an employee of a tax accountant's office and obtained knowledge related to the tax agent's business at his/her request, and received documents related to the global income tax return from K in 201 at the "L" office operated in Jeju-siJ around May 2012, and received documents related to the above "L" office from K in 2011 at the "L" office operated in Jeju-siJ, and submitted documents related to the global income tax return and bookkeeping at the F office located in Jeju-si, and submitted them to the Jeju-si Tax Office, and submitted them to the Jeju-si Tax Office, from January 201 to May 2014, 33 times in total.