A defendant shall be punished by imprisonment for two years.

Punishment of the crime

From March 18, 2013 to March 31, 2014, the Defendant has been in charge of accounting and accounting affairs in Gangnam-gu Seoul Building B, "C" and has been engaged in the raising and raising of corporate funds.

1. On April 6, 2013, the Defendant: (a) had access to a corporate bank Internet banking website using an authorized certificate issued by the corporate bank account in the name of the victim that the Defendant had been in his/her business management; (b) had access to the corporate bank account in the name of the victim, and transferred KRW 8,000,500 from the corporate bank account in the name of the victim to the national bank account in the name of the Defendant-friendly D name.

In addition, from around that time to March 29, 2014, the Defendant embezzled total of KRW 166,88,563 by transferring all of them to another person’s account or withdrawing cash cards from the account in the name of another person over 253 times, as indicated in the attached list of crimes.

2. On January 29, 2014, the Defendant: (a) printed out a written statement of transaction in the bank account in the victim’s name using a computer without authority for the purpose of using the computer to match the cash receipt and cash account balance; and (b) copied the written statement of transaction in the bank account in the victim’s name after entering the same details as the cash receipt and cash account book.

Accordingly, the defendant modified a copy of the statement of commercial bank transactions in the victim's name without authority for the purpose of exercising the right.

3. On January 29, 2014, the Defendant: (a) at the above victim’s office, issued the altered specification of transactions to the victim’s inside director F of the victim’s company, who was unaware of such alteration; and (b) exercised the same as if the altered specification of transactions was duly formed.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning F;

1. The application of Acts and subordinate statutes, such as the detailed statement of transactions by account, forged Internet banking account statement, and copy of cash receipt and disbursement book;