A defendant shall be punished by a fine of 500,000 won.

Where the defendant does not pay the above fine, 100,000 won shall be one day.

Punishment of the crime

The Defendant is a general secretary of the Victim C Grand Council from November 14, 2005 to November 29, 2009, who has been in charge of financial and administrative affairs concerning the entire clans, such as convening the board of directors of the said clans and managing revenues and expenditures of money.

The Defendant, around September 25, 2009, kept the leased income from the land owned by the victim, refund of national tax, and operating expenses carried forward on for the sake of the victim, while actually paying KRW 2,70,810 in total of property tax in 2009 on the land owned by the victim. However, as if he paid KRW 3,870,060, the Defendant made a false entry and disbursement in the family account book and embezzled KRW 1,169,250 equivalent to the difference.

Summary of Evidence

1. Partial statement of the defendant;

1. Statement made to D by the police;

1. Application of Acts and subordinate statutes on accounting books;

1. Relevant Articles 356 and 355 (1) of the Criminal Act concerning facts constituting an offense;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Determination as to the assertion by the defendant and his/her defense counsel under Article 334(1) of the Criminal Procedure Act

1. The Defendant alleged that KRW 1,169,250 was used for the postal service fees, duplication fees, and religious services for clan activities.

This is arranged as property tax, and it is only recorded in the account book.

2. Determination

A. The crime of occupational embezzlement is established when the intent of the crime of occupational embezzlement is finally and conclusively expressed. Thus, even if a person who committed the crime of embezzlement has a separate monetary claim against the owner of an article, such circumstance alone cannot affect the crime of occupational embezzlement already established, barring special circumstances, such as the settlement of accounts before the crime of embezzlement was committed.

(See Supreme Court Decision 2013Do15895 Decided May 16, 2014). B.

Even if the defendant used 1,169,250 won as expenses for clan activities and received it from the victim, the victim shall be the victim before being investigated due to the suspicion of occupational embezzlement.