A defendant shall be punished by imprisonment for not less than one year and six months.

Punishment of the crime

From November 2008, the defendant is a representative director of D Co., Ltd. who is engaged in business such as the deduction of employee's contributions from the national pension fund and the payment of insurance premiums.

The Defendant, at around August 20, 2009, deducted total of KRW 325,250 from the amount of income tax, national pension insurance premium, etc., under the name of employee contributions, etc. from the victim E, who is an employee, and paid it as income tax, national pension, and insurance premium for the above E, and kept in custody for the above E, including the Defendant’s arbitrary use of it as the company’s operating funds at around that time, from August 2009 to October 20, 209, from attached Table 1.

4. The victims’ income tax and the national pension contribution amount of KRW 324,267,020 were arbitrarily used.

Accordingly, the defendant embezzled the victims' property.

Summary of Evidence

1. Defendant's legal statement;

1. The statement of each police officer made to F and G;

1. A certificate or wage ledger ( July, 2009, August, 2009);

1. A disbursement resolution, guidance on the details of insurance premium payments, and detailed statement on the details of redemption of principal (Seoul Bank, D);

1. Application of investigation reports (the list of monthly payments by D workers), income tax in March, July, 2009, resident tax details, the National Pension Fund in April, 2009, health insurance details in April, 209, the National Pension Fund in April, 2009, the National Pension Fund in August, 209, and statutes governing the details of health insurance;

1. Relevant provisions of the Criminal Act concerning the facts constituting an offense and Articles 356 and 355 (1) of the Criminal Act which choose a penalty;

1. From among concurrent crimes, when comprehensively taking account of the fact that the defendant committed embezzlement against many victims in the reason of sentencing Article 37 (former part), Article 38 (1) 2, and Article 50 of the Criminal Act among concurrent crimes, the amount of embezzlement and the amount of embezzlement are a large amount, and where no damage has been recovered at all, the sentence of the defendant is inevitable.

In addition, the circumstances leading to the crime of this case, the criminal records, the criminal records of the defendant, the circumstances after the crime, etc., and the various circumstances shown in the oral proceedings shall be determined as ordered in consideration of the text.