A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

[2] From August 2008 to August 2012, 2012, the Defendant has been engaged in the collection of tuition fees, teaching materials expenses, etc. from the “E Language Research Institute” operated by the victim D, the victim D of the Seo-gu Seoul Special Metropolitan City building A, Seoyang-gu, Seoyang-gu, Seoul Special Metropolitan City, as accounting staff.

1. Occupational embezzlement;

A. On September 2008, the Defendant: (a) received KRW 160,000 from a private teaching institute student under his/her name in cash from the private teaching institute student in September 2008; and (b) received from the private teaching institute student in cash on his/her business custody for the victim; and (c) was willing to embezzled tuition fees by manipulating the “current status of receipt” on the private teaching institute management program to change the filing date of the claim for tuition

The Defendant, upon receiving tuition fees from F who is the student of another private teaching institute by credit card, entered the above name of the student of the private teaching institute in the lower left-hand side of the card that was issued and processed as if he paid the tuition fees by credit card. The Defendant changed F’s “current status of receipt” to “208-10-1” on the F’s private teaching institute management program to “2008-1,” thereby preventing F from claiming tuition fees for September 1, 200, and then embezzled F from 160,000 won in cash received by credit card to 492 times in total, as shown in the attached list of crimes [Ⅰ] from 30,000 won in total from 128,238,30 won in total from 392 to 202.

B. On November 2008, the Defendant received KRW 210,000 from a private teaching institute in cash on his/her name and received KRW 210,000 from the private teaching institute student in November 2008 for the victim, with an intention to embezzled tuition fees by manipulating the “current status of receipt” on the Private Teaching Institutes Management Program in order to make it difficult for the victim to embecated.

The defendant, upon receiving tuition fees from G, who is the student of another private teaching institute, entered the above name-free private teaching institute student's name at the bottom of the upper left-hand side of the card issued by credit card, and received the above name-free private teaching institute student as if the tuition fees were paid by credit card, and on G private teaching institute management program.