A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

1. From February 28, 2003, the Defendant, as the representative of the D dental clinic located in the second floor of the Daegu-gu Seoul Building, Daegu-gu, the Defendant performed duties such as the payment of workers’ benefits, the national pension contribution deduction, and the payment of insurance premium.

On June 2012, the Defendant, at the above D dental clinic, deducted total of KRW 229,640 from the national pension insurance premium and health insurance premium, which was paid by employees, deducted total of KRW 229,640 from the total amount of the national pension premium and health insurance premium, and then used the Defendant’s arbitrary use of KRW 5,960,770 in the name of the employee E, E, F, G, H, and I’s pension insurance premium, health insurance premium, employment and industrial accident insurance premium, from around November 2014, and then embezzled from that time to November 2014 by using the Defendant’s arbitrary use of KRW 5,960,70 in the name of the employee E, E, and industrial accident insurance premium.

2. On June 15, 2012, the Defendant violated the National Pension Act, as the representative of the above D dental clinic, received a demand notice from the National Health Insurance Corporation to demand payment of the National Pension Premium of Workers E and F from the National Health Insurance Corporation, but did not pay it by the payment deadline, from that time until November 20, 2014, without justifiable grounds, by the payment deadline as shown in the attached Table of Crimes (2).

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police to J;

1. A written accusation;

1. Application of Acts and subordinate statutes on arrears of premiums by place of business;

1. Relevant Articles 356 and 355 of the Criminal Act concerning the facts constituting an offense; Articles 128(2)2 and 95(2) of the National Pension Act; Articles 128(2)2 and 95(2) of the same Act concerning the selection of imprisonment;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the stay of execution (see, e.g., Article 62 (1) of the Criminal Act (including the fact that a partial payment of unpaid insurance premiums has been made and the remainder has been endeavored to pay, the motive and circumstances of the crime,