A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The Defendant is a person who, from the end of 2001, has been engaged in the duties such as workers’ benefits, national pension contribution deduction, insurance premium payment, etc. while operating the C office located in the Gu and America.

Around September 2010, the Defendant, at the above C Office, embezzled KRW 90,00 as an employee’s contribution from the amount of the national pension premium, after deducting KRW 90,00,00 from the amount of the national pension premium, for the purpose of paying it as the national pension premium, using the said victim’s occupational custody for the purpose of paying it as the national pension premium, as shown in the attached Table of Crimes List, from around September 2010 to January 2013, the Defendant embezzled KRW 12,29,140 under the name of health insurance premium from around September 2010 to around January 2013, as shown in the attached Table of Crimes List.

2. The Defendant violated the National Pension Act: (a) the representative director of the said C office; and (b) the Defendant received a notice of demand for payment of the national pension insurance premium of D, etc., who is an employee of the said company, from the old U.S. branch office of the National Health Insurance Corporation (hereinafter “U.S.”) around early February 20, 2013, the Defendant did not pay the national pension premium of KRW 21,960,670 from September 20, 2010 to December 2012, 2012 without justifiable grounds within the payment period.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police officer to I;

1. Application of the Acts and subordinate statutes to the benefit ledger from 2008 to 2012, such as an accusation, inquiry into the history of sending a written demand notice, details of arrears of insurance premiums for each place of business, details of arrears of insurance premiums, business registration certificate (C Office), pension demand notice, and

1. The unpaid pension contributions under Article 356 and Article 355(1) of the Criminal Act (the point of occupational embezzlement) for criminal facts, the provisions of Article 128(2)2 of the National Pension Act, and Article 95(2) of the same Act for the choice of punishment;