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

Punishment of the crime

On November 4, 2014, the Defendant entered a company C (hereinafter “victim”) providing online English lectures, and was engaged in overall financial and accounting affairs, such as the deposit and withdrawal of funds of the victimized company from December 2014 to the head of the finance team.

1. On December 2014, the Defendant’s occupational embezzlement continued to increase the principal and interest of corporate bonds as it was unable to repay corporate bonds and demanded repayment from creditors, and, upon obtaining demand for repayment from creditors, the Defendant made a false statement of expenditure resolution as if there was a demand for refund from the Internet lecture, and received the approval from the representative of the victimized company, and received the approval of the company’s funds.

On December 1, 2014, the Defendant, as the head of the finance team of the victimized company, was connected to the Internet banking of a new bank in the office of the victimized company located in Mapo-gu Seoul Mapo-gu, Seoul, and then transferred KRW 2 million from the new bank account in the name of the victimized company to the E’s own bank account for refund of the Internet lecture, and embezzled it by the aforementioned method from the above date to June 25, 2015, by transferring KRW 73,324,400 in total over 304 as shown in the attached Table 1 re-transfer of the list of crimes.

2. As described in paragraph 1, the Defendant who forged a private document and the event of the aforesaid investigation document shall be free from the intent to forge a written resolution for expenditure in order to conceal the company’s funds under the pretext of refunding the Internet lecture, and on January 8, 2015, the Defendant entered “Won 239,000” into the file of the written resolution for expenditure by using a computer in the column of revenue, “Won 5 January 2015” in the column of approval, “F” in the column of expenditure, “F” in the “CS”, “F” in the column of expenditure, and “Korea, G, and H” in the column of expenditure, and then output it.