A defendant shall be punished by imprisonment for two years.

Punishment of the crime

On July 14, 1979, the Defendant was appointed as Grade C Agricultural Cooperatives (CFF) 5, and served in the agricultural E branch located in Gangwon-gun from February 1, 201 to January 15, 2013, and has been engaged in purchasing or selling agricultural materials, such as fertilizers and agricultural chemicals, for the agricultural E branch.

1. Occupational embezzlement;

A. The Defendant, in the course of occupational embezzlement with respect to the purchase price of agricultural materials, embezzled the money by using the funds that can be independently processed without the branch approval when processing the budget not exceeding KRW 15 million from the approval system of the person in charge of CF, while he/she kept the annual budget for purchasing agricultural materials for the victim CF branch for the sake of the victim CF branch, and thought that he/she would be used for bond repayment and loan gambling funds.

On February 28, 2011, the Defendant received agricultural materials from each of the suppliers of agricultural materials, such as pesticides, fertilizers, etc., without being supplied with agricultural products from FFFFF, G, H, I, J, and K at the above CF E branch, and then prepared a false tax invoice as if he/she paid the purchase price of agricultural materials, and then returned the purchase price of agricultural materials to the said supplier. After setting the purchase price of agricultural materials below KRW 15 million, the Defendant’s national bank account (L), Y M, NA’s new bank account (N), O’s new bank account (P), and Q Q’s new bank account (R), and then withdrawn the purchase price in cash.

From February 28, 2011 to October 31, 2012, the Defendant consumed total of KRW 252,974,000 for 28 occasions as shown in the annexed Table 1, and embezzled it for personal purposes while keeping it in business.

B. The Defendant is engaged in the business embezzlement of the sales proceeds of agricultural materials for the victim CF E branch, and the members are engaged in the business of selling agricultural materials.