A defendant shall be punished by imprisonment for one year.

Punishment of the crime

Defendant

A From March 25, 2005 to February 24, 2009, from March 25, 2005 to February 24, 2009, began to work as a local administrative secretary (Grade 9), A was in charge of traffic in the city of Dong-gu Incheon Metropolitan City and as a local administrative assistant (Grade 7). From February 25, 2009 to May 31, 201, A was in charge of collecting an administrative fine for a motor vehicle owner who has not subscribed to mandatory insurance under the Guarantee of Automobile Accident Compensation Act. The construction in the above urban area and D as a local administrative assistant and local administrative assistant (Grade 6) from February 25, 2009 to May 31, 201, and was in charge of collecting the enforcement fine for a project owner who has failed to comply with a corrective order under the Building Act.

1. The procedures for collecting and receiving local taxes and other revenues (hereinafter “tax revenues”) from local governments under the laws and regulations related to occupational embezzlement are as follows:

The head of each local government shall designate a depository to have the banks, etc. under the Banking Act perform the duties of receiving, disbursing and keeping cash under his/her jurisdiction and securities in his/her possession or custody, and other depository duties.

The collection officer shall investigate and determine the cause for collection and the amount collected, and shall notify the person liable for payment of the payment.

The revenue treasurer (accounting in charge of receipt of revenue) shall receive the revenue through the relevant credit cooperative, and shall immediately transfer the revenue to the relevant credit cooperative within the next day in cases where he/she receives it at the seat of the credit cooperative in cases where he/she directly receives it, and within five days in other cases.

In a case where an item of revenue has been received or received at a depository, the receipt shall be issued, and the report on the receipt shall be made to the collection officer.

The public official in charge of transportation in the Dong-gu Incheon Metropolitan City and the public official in charge of revenue belonging to C shall not purchase a mandatory insurance policy as the collection officer and the assistant in charge of revenue in accordance with the collection procedure of administrative fines (traffic department).