A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

On December 29, 2014, the Defendant, who actually operated D, entered into a contract for the construction of another canal wells construction project between the victims of the damage limited company, who is a private citizen, the execution of the construction of another canal wells construction project in Yeongdeungpo-gu E on December 29, 2014, and entrusted the management of the business of accounting, tax return, etc. of the victim company. The Defendant, upon receiving a refund of the value value value tax of the second-term value value of the victim company in 2014, was able to use it for the construction

Accordingly, on February 9, 2015, the Defendant received KRW 443,350,40 of the value-added tax refund of the victim company No. 2014, from the above D office located in the Seoul Special Metropolitan City F on February 9, 2015 to the account of the victim company in the name of the victim company, and embezzled the amount of KRW 443,00,000 among them to the account of the H's account, while keeping the victim company for the victim company, he/she received the transfer of the amount of KRW 443,00,000 from the said D office to the account of the H's account.

Summary of Evidence

1. Statement of the defendant in the first trial record;

1. A protocol concerning the examination of the police officer in G;

1. Each police statement made to I, J, and K;

1. Application of Acts and subordinate statutes to a deposit transaction record statement, an inquiry of the details of electronic financial transfer (the account in the name of a limited company in the Yellow Sea Industry Development), an inquiry of the details of transactions in the Suhyup Bank Account under H, a record of recording, and an additional value-added report;

1. Relevant Article 355 (1) of the Criminal Act, the choice of punishment for the crime, and the choice of imprisonment;

1. Grounds for sentencing under Article 62(1) of the Criminal Act ( considered favorable circumstances among the following grounds for sentencing)

1. Scope of applicable sentences under law: Imprisonment with labor for one month to five years;

2. The scope of the recommended punishment on the sentencing guidelines [the types of punishment] [the scope of the recommended punishment] and the scope of the recommended punishment [the scope of the punishment] from six months to two years (the mitigated area) where significant damage has been recovered from the category 2 (the amount of at least 100 million won to the amount of less than 500 million won) (the person subject to special sentencing];

3. This case is subject to a decision of sentence, the defendant company.