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 a period of four years from the date this judgment becomes final and conclusive.

Punishment of the crime

From June 2012 to August 3, 2015, the Defendant worked as the director of the accounting support headquarters of the victim corporation D, while managing the corporation card. When submitting a written resolution for expenditure for the use of the company fund by each department, the Defendant was engaged in the accounting affairs such as sending the written resolution for expenditure to the company accounting team.

1. The Defendant in occupational breach of trust, while managing a corporate card, arbitrarily changed the phone number that received the details of using the corporate card, and using the fact that the representative director does not confirm the details of the use of the corporate card, he was willing to make so-called “flapsing tin for merchandise coupons” to be commercialized after purchasing a large amount of merchandise coupon using a corporate card.

The Defendant, as the director of the accounting team of the victim company, sought ways to reduce costs and reduce tax for the victim company, and breached his/her duty to review the propriety of accounting management, and purchased gift certificates by using the corporation card without obtaining the approval of the representative director on January 24, 2014, and deposited KRW 2,820,000 in the Defendant’s foreign exchange bank account (E) by cashing them. From that time until May 6, 2015, the Defendant acquired financial benefits of KRW 400,062,40 in total on 69 occasions as shown in attached Table (1) from that time until May 6, 2015, and caused damage equivalent to the same amount to the victim company.

2. The Defendant, in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (affording), committed a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (afford) in order to use the company’s funds by examining only whether the Defendant has signed the representative director in the form of approval column for the execution of the company’s funds,

The defendant as the director of the accounting team of the victim company, shall seek measures to reduce and reduce costs for the victim company and handle the accounts.