A defendant shall be punished by imprisonment for two years.

Punishment of the crime

[Presumption Facts] The Victim D Co., Ltd. (hereinafter “victim”) is a trade company located in the Nam-gu Busan Metropolitan City F, and the Indonesia engaged in the business of importing glass, etc. and distributing and selling it in Korea. The Defendant is a trade manager in the damaged company from November 25, 199 to August 30, 2017.

The wife E of the representative director of the victimized Company: (a) kept the national bank account (Account Number H) in the name of the victimized Company (hereinafter “the accounts account of the victimized Company”); (b) requested the joint customs office to make a customs clearance procedure and paid customs clearance expenses, etc. imported glass, etc. from Indonesia; and (c) the Defendant was engaged in foreign exchange trade affairs, such as transfer of USD 1 to foreign customers, exchange, conclusion of gift exchange contracts, and reorganization of the details of imposition of customs clearance expenses, etc., in order to import glass, etc. from Indonesia while keeping the national bank account in the name of the victimized Company (hereinafter “foreign exchange account of the victimized Company”).

[2] On March 17, 2008, the Defendant paid 3,300,000 won for imported customs clearance, such as glass, from Indonesia to the foreign exchange account of the victimized Company to the joint customs office. G not aware of this, made double payment of 3,50,000 won for imported customs clearance, from the accounting account of the victimized Company to the joint customs office, and then paid 3,300,000 won from the joint customs office in the name of the Defendant’s bank account (Account J. hereinafter “Defendant’s account”) from the joint customs office. The Defendant returned 3,30,000 won for imported customs clearance, which was paid in advance, from the joint customs office litigation, and subsequently consumed 3,30,000 won for daily living expenses.

From that time until July 27, 2017, the Defendant embezzled a total of KRW 3,178,298,370 on a total of 508 occasions, as stated in the list of offenses.