The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

1. The sentence imposed by the court below (three years of imprisonment) on the summary of the grounds for appeal is too unreasonable.

2. Before the judgment on the grounds for appeal on the grounds for appeal on the market, the prosecutor applied for changes in the indictment with the content of changing the facts charged as stated in the column of “criminal facts” as stated below in the judgment of the court below. Since this court permitted this, the judgment of the court below cannot be maintained any more.

3. If so, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the defendant's unfair argument about sentencing, since there is a ground for reversal ex officio as above, and the judgment below is reversed, and it is again decided as follows after pleading.

Punishment of the crime

The defendant has been engaged in the expenditure and management of apartment management expenses as an accounting employee of the Dongjak-gu Seoul Metropolitan Government apartment management office from January 9, 1995 to April 30, 2014.

Defendant: (a) received and managed the said management expenses by dividing them into the new bank account, the national bank account, and the Korean bank account from the occupant of C apartment as the victim; (b) withdrawn from one account, including items that can be paid in the upper place of expenditure, and (c) out of one account, the items that can be paid in the middle of the items are collected and executed in duplicate from other accounts; and (d) the rest of the expenditure items are to be disbursed from the estimated amount of expenditure as above, thereby embezzlement the amount equivalent to the amount that was paid in duplicate.

On January 10, 2011, the Defendant collected 20,935,880 won from the said new bank account, including health insurance premiums that can be paid to him/her, and national pension, and collected 20,935,880 won from the said new bank account, and disbursed the remainder of the amount of health insurance premiums and national pension premiums in the course of carrying out business for the victim, and deposited 11,928,780 won from the said bank account as the item.