A defendant shall be punished by imprisonment for one year.

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

Criminal facts

A victim C (State) is a company that is entrusted with the management of the above incineration facilities by E with the management of the foregoing incineration facilities by signing a subcontract with D (State) with D, and the Defendant is a representative director of C (State) from May 18, 2009 to September 2015 and has overall control over the business of the company, such as the expenditure of the operating expenses of the said company.

1. Occupational embezzlement;

A. The embezzlement of the victim C (State) was committed by the Defendant on every month by using the consignment operating expenses received from the E and the consignment operating expenses kept for the victim company by using the consignment operating expenses received from the D (State) without going through the settlement process in E. In order to arbitrarily use them for personal purposes, such as living expenses and entertainment expenses.

1) Around February 1, 2012, the Defendant issued a false tax invoice and embezzled F 31 million won for construction cost - F 31 million won in cash at the victim company office located in G around February 1, 2012, the Defendant received a false tax invoice from F H to receive an order for the reinforcement of the above incineration site law from F F F to receive a false tax invoice as if he had been engaged in the work, and paid 12 million won in the name of work expense to H Y’s Agricultural Cooperative Account (J). On the 8th of the same month, the Defendant embezzled the victim company’s operating expenses for the victim company by using the above method as a whole three times in total, including the amount of KRW 10 million, excluding the additional tax, from H, and then voluntarily consumed for personal use, such as living expenses, entertainment expenses, etc. at the victim’s office.

2) The Defendant issued a false tax-free invoice and embezzled gift proceeds - 3,9560,000 won, such as purchase of futures, at the victim company’s office around December 10, 2012, and at the K farm representative L (name: M) issued a false tax-free invoice and delivered it to I by the accounting staff.