A defendant shall be punished by imprisonment for not less than two years and six months.

Punishment of the crime

The Defendant, from around December 01, 2005, worked as an employee of "D," a damaged corporation located in the second floor located in Seongbuk-gu, Seongbuk-gu, Seongbuk-gu, Sungnam-gu, and was in charge of the general affairs of accounting as the secretary general from May 13, 2014.

1. The Defendant, as a person in charge of the general accounting of the accounts of the victimized corporation, has been in charge of the accounting of the victimized corporation, has been able to keep a passbook of KRW 570 million per annum and KRW 20 million per annum of the support fund (one account, one support fund account, one deposit account, and five accounts by the center program) and to embezzled corporate public funds by using the fact that only the Defendant is aware of the authorized certificate and password, and that he exclusively manages the accounts under the name of the victimized corporation.

On May 13, 2014, the Defendant embezzled KRW 199,81,172 in total by voluntarily withdrawing KRW 300,000 from the Agricultural Cooperative (E) account, which is the support fund account in the name of the victimized corporation, and consuming it for personal purposes. From the above perspective to July 26, 2015, the Defendant embezzled KRW 172 in total by arbitrarily withdrawing KRW 174 from the 174 account of the victimized corporation, such as the subsidy account, or remitting it to the Agricultural Cooperative (F) account in the name of the Defendant, such as entertainment expenses, personal debt repayment, etc.

2. On January 30, 2015, the Defendant changed a private document: (a) at the office of the victimized Corporation around January 30, 2015; (b) at the time of the beginning of each year, the victimized Corporation should submit as data verifying the copy of the passbook bearing the balance of the subsidy account while reporting the execution of the subsidy in the previous year at the time of the beginning of each year; and (c) the Defendant’s exercise the purpose to avoid the discovery of the embezzlement even though the balance remaining in

(a) A certificate of fact by changing the amount of KRW 1,777,00 in the balance of the passbook (Account Number: G) to KRW 8,929,00 in a cans after entering the numbers in the account transaction with the head of the Tong.