A defendant shall be punished by imprisonment for one year.

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

Criminal facts

1. From April 1, 2009 to October 12, 2013, the Defendant served as an accounting employee at the victim C Co., Ltd. as the Defendant, and was engaged in the management of the company fund, such as additional tax reporting, global income tax reporting, and the management of accounts receivable among the members.

On March 26, 2010, the Defendant, at the office of the victim company located in Suwon-si, Suwon-si, managed the account of the victim company, and entered one million won in the account book as if he paid the prepaid amount of value-added tax to E, who is a member of C, to the Defendant’s new bank account (F) and then used the Defendant’s card payment for the purpose of paying the credit amount, from that time until October 17, 2013, as shown in the separate crime list, he remitted 83,269,270 won in total to the account under the name of the Defendant, his husband G, and the Defendant’s seat, and used it for personal purposes.

Accordingly, the defendant arbitrarily embezzled the property of the victim company in his occupational custody.

2. Alteration of any private document;

A. On October 17, 2013, the Defendant: (a) at the office of the said corporation C, at the office of the said corporation; (b) had concerns over the occurrence of the same fact as that of the above paragraph (1) when receiving a request from the auditor of the said corporation for the submission of the corporate passbook; (c) had been placed in a grass pool using the passbook prepared in advance in accordance with Articles 6, 22 (22) (in November 39, 2012, refund of value-added tax -09), and 23 (in October 562, 2012, refund of value-added tax -91) of the passbook in the name of the said corporation C for the purpose of exercising the foregoing.

As a result, the suspect changed one copy of a new bank passbook in the name of C, a private document on rights and obligations and certification of facts.

B. The Defendant paid national taxes as of April 5, 2012 to the same date, time, place, and for the purpose of exercising the said paragraph (a), and affixed the figures written off from other documents on the national tax contribution receipt issued by the new bank, and then copied them again.