A defendant shall be punished by imprisonment for three years.

Each application for compensation order filed by an applicant for compensation shall be dismissed in entirety.

Punishment of the crime

The Defendant, “2013 Highest 74,” was an accounting officer of the victim E, a corporation with the representative director, who had D in F from September 1, 201 to September 22, 2012 and was engaged in fund management concerning account management, cash receipt and disbursements, etc. of the said corporation.

1. Occupational embezzlement;

A. On September 2, 2011, the Defendant entered the withdrawal of KRW 546,760 from the said account under the name of “Health Insurance” by using the Internet banking ID and password, security cards, authorized certificate, etc. of the said account, which was managed by the Defendant’s E office for the said company, and actually transferred the funds to the Agricultural Cooperative (I) account under the name of H, his/her father, and consumed them as living expenses, etc. around that time.

From September 2, 2011 to September 21, 2012, the Defendant transferred KRW 358,761,222 to four agricultural accounts, such as the Agricultural Cooperatives (J) and the Agricultural Cooperatives (G andK) under the name of the Defendant, which were used in managing the funds of the said company over 215 times, such as attached Table I, II, and III, and embezzled by consuming KRW 358,761,22 in the name of the Defendant.

B. On August 27, 2012, the Defendant: (a) was in the occupational custody of funds deposited in the accounts of community credit cooperatives (N) in the name of the said company on the counter of the Yongsan Saemaeul Community Credit Cooperatives, which was permanently located in Gyeyang-dong 278-4, the Defendant deposited KRW 7,954,020, which remains after withdrawing KRW 20,000 from the said account from the said account and paying the employee’s benefits, etc., by taking advantage of his/her possession of the passbook and seal imprint; and (b) immediately deposited them in the said account under the name of the said Defendant, and embezzled them by consuming them as living expenses, etc. around that time.

2. The Defendant, on November 201, committed fraud, to D, the representative director of the said company, at the office of the said company E, a victim, who was a senior policeman.