A defendant shall be punished by imprisonment for four months.

Punishment of the crime

The Defendant is a person who served as an employee in D (ju) who is a lessee of equipment, operated by the victim C in Busan Young-gu, B and 2 from October 1, 2018 to February 20, 2019.

On February 11, 2019, the Defendant received a false tax invoice from the victim’s office to issue a false tax invoice from the said company (E) and consented to the proposal that “If the details of false transaction are created, he/she shall return money to E to the personal account, he/she shall return the money paid to E to the personal account, and shall pay upon receipt of the money returned to E to the personal account of the party, and he/she shall pay the commission.” On February 11, 2019, the Defendant embezzled the amount of KRW 30,90,000 for the creation of the false transaction to the G Association (H) account in the FF name of the Defendant from the above E, while he/she received 30,88,200 won from the above money for the victim, and embezzled it by consuming it for personal use, such as the Defendant’s repayment of his/her personal debt, living expenses, etc.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. A protocol of suspect examination of the police officer regarding I;

1. Statement to C by the police;

1. Certificate of remittance;

1. Images of specification of transactions;

1. Details of account transactions in the name of F / Application of Acts and subordinate statutes on account transactions in the name of defendant;

1. Relevant Articles of the Criminal Act and reasons for sentencing under Article 355 (1) of the Criminal Act for the choice of criminal facts;

1. The scope of punishment by law: Imprisonment for one to five years;

2. The scope of recommendations according to the sentencing guidelines (decision of types) shall be limited to the scope of embezzlement and breach of trust [type 1]. The scope of embezzlement and breach of trust shall be limited to less than KRW 100 million [no special person] (the scope of recommendations and recommendations]. The basic area of recommendation and the scope of recommendations], four months through one year and four months.

3. Determination of sentence: A sentence shall be imposed in light of the fact that the amount of embezzlement of April 30 million won by imprisonment was not actually agreed with the victim and that no substantial part of damage recovery was made.

However, the defendant.