A defendant shall be punished by imprisonment for a term of one year and three months.

25,000,000 won shall be additionally collected from the defendant.

Punishment of the crime

[criminal power] On December 14, 2017, the Defendant appealed from the branch court of Suwon District Court sentenced 1 year and 6 months to imprisonment for the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation of Trust). On July 12, 2018, the Defendant was sentenced to one year and 1 year of imprisonment for the crime of breach of trust in the Seoul High Court and

around November 15, 2016, the Defendant: (a) received a request from the victim D to pay capital gains tax on the land and real estate sold by the victim on behalf of the victim; (b) received a request from the victim D to pay capital gains tax on the mutually unclaimed restaurant located near the “certified tax accountant C office” located in Leecheon-si; and (c) received a request from the victim for payment of capital gains tax on November 16, 2016, and received a remittance of KRW 170 million under the name of the Defendant from the victim as the payment of capital gains tax on November 16, 2016.

The Defendant, who received money from the Defendant for the payment of capital gains tax and kept the said money for the victim, embezzled the said money by arbitrarily using the Defendant’s factory operating expenses, living expenses, etc.

"2018 Highest 3759"

1. On January 29, 2014, the Defendant made a false statement to the victim F that “The victim F will not pay value-added tax imposed by Echeon Tax Office on the cost of operating the business at the C Tax Accountants Office located on the third floor of the G Building in Ischeon-si, Leecheon-si.”

However, in fact, the defendant was in office in the above certified tax accountant office and was not in the position of being paid personal business expenses. Since he thought that the amount received from the victim is used for the personal purpose of the defendant, he did not have the intent or ability to prevent the payment of the tax imposed on the victim even if he was paid the amount.

The Defendant received KRW 30 million on the same day in terms of expenses for handling duties from the victim, and received KRW 10 million around the end of January 2014 and received KRW 40 million in total.