A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

From April 2010 to September 2015, the Defendant served as the head of the counseling office in the “D dental department” operated by the victim C in the Gangnam-gu Seoul Metropolitan City, Dong-gu as the victim C, and has been engaged in the receipt of the above dental expenses.

Around January 19, 2011, the Defendant received KRW 1,000,000 from E who received medical treatment from the foregoing D branch in cash, and was in custody for the said victim, and used the said money by means of personal loans, etc. around that time.

In addition, from that to September 17, 2015, the Defendant embezzled total of KRW 68,279,450 on a total of 61 occasions, as shown in the attached list of crimes, by arbitrarily consuming it as personal loans, academic expenses, etc.

Summary of Evidence

1. Defendant's legal statement;

1. Statement made to C by the police statement;

1. Application of each Act or subordinate statute to the entries in each medical set, each accounting book, and each credit card approval statement;

1. Relevant Article of the Criminal Act and Articles 356 and 355 (1) of the Criminal Act (Overallly, the choice of imprisonment with prison labor);

1. Article 62 (1) of the Criminal Act (The following circumstances shall be considered in light of the reasons for sentencing);

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. The scope of punishment by law: Imprisonment for not less than one month but not more than ten years;

2. The scope of recommendations according to the sentencing guidelines (decision of types of punishment) [the scope of punishment] for embezzlement and breach of trust, where the methods of receiving crimes are very poor (special sentencing factors), and the amount of punishment not less than 4 months but not more than 1 year and not more than 4 months;

3. Determination of sentence: Imprisonment with prison labor for not less than two years, and for not less than 80 hours, the defendant of a community service order embezzled medical expenses by making a false entry into the medical set and the account book repeatedly over a long period, and the total amount of damage is less than 68,279,450 won, the defendant has been sentenced to a fine twice due to the crime of this paper, and the defendant agrees with the victim.