A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The Defendant was engaged in the business embezzlement of company funds while working for accounting in the victim D Co., Ltd., Ltd., which was located in Gangwon-do, from November 26, 2013 to March 31, 2015 and engaged in the business of raising and withdrawing company funds.

In this regard, the Defendant embezzled an amount of KRW 32,534,082 in total over 34 times by withdrawing cash from the Agricultural Cooperative account in the name of the victim company in his/her business custody from around April 18, 2014, and by transferring cash from the account in the name of the victim company to the account in the name of his/her husband E, as shown in the attached Table of Crimes (1) and (2), from around that time to February 5, 2015, the Defendant embezzled an amount of KRW 32,534,082 by withdrawing cash from the account in the name of the victim company or transferring it to the account in the name of his/her husband E.

2. On March 25, 2015, the Defendant forged a private document: (a) entered the name of the Defendant’s husband E in the column of the name of the person subject to the request for correction of insured status for employment insurance in the office D office where the Defendant, who works for the Defendant in Gangwon-do, was working; (b) entered the name of “F” in the reporter column; and (c) affixed the official seal of D representative director.

However, the defendant's husband E was a person who has no relations with the above company, and the defendant did not have any other person who was delegated by the representative director F of the above company to prepare the above documents.

Accordingly, for the purpose of exercising authority, the Defendant forged a letter of request to correct insured status under F, a private document related to rights and obligations without authority.

3. At the time and place indicated in paragraph 2, the Defendant sent a request for the rectification of insured status with forged employment insurance as stipulated in paragraph 2 to G by facsimile as if it was a document duly formed to G of illegal supply and demand investigators belonging to the Central and Medium Local Labor Agency, who is unaware of the circumstances.

The Defendant held a copy of the forged private document.

Summary of Evidence

1. Oral statements by the defendant (No. 8 times);