A defendant shall be punished by imprisonment for three years.

The defendant shall pay compensation to the applicant D Co., Ltd. 190,233,904 won and the defendant shall pay compensation.

Punishment of the crime

[2016 Highest 3328] The Defendant is a person in charge of the management of the fund of the said company while serving as a accounting employee of the “C Co., Ltd. (F)” of the victim E located in Ma from August 2011 to April 2015.

On September 26, 2011, the Defendant, by accessing the electronic data processing system at the office of the above C Co., Ltd., entered false details into the monthly account, which is a customer of the victim company, as if he/she settled 5,832,750 won with the transaction price, and then wired the same amount from the corporate account of the victim company, which was managed in the course of business to the corporate bank account (G) in the name of the Defendant, and arbitrarily used it for the personal purpose, such as card payment and bond repayment, etc., and embezzled KRW 443,739,533 by using the same method from around 26 times to December 31, 2013 as indicated in the attached list of crimes.

[2016 Senior 4798] The Defendant is a person in charge of the management of the fund of the said company while serving as the accounting staff of the victim D Co., Ltd. (H) in Hasung-si from January 2013 to June 2016, 2016.

On July 2, 2014, the Defendant deposited 20 million won from the new bank account (Account Number: I) to the new bank account (hereinafter “victim”) account of the victimized company in the form of check, and embezzled 190,233,904 won in total from around that time until June 2, 2016 to around 21, as shown in the attached Table 2 of the day of the crime committed by the Defendant from around 21st day to June 2, 2016.