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

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

Punishment of the crime

The Defendant, “2016 Highest 867” from August 2008 to January 22, 2014, operated D gas stations located in south-gu C at port as the victim E and has been in charge of the fund management of the above gas stations from October 2013.

When the Defendant came to know of the victim’s arbitrary receipt of a loan from a financial institution, the Defendant embezzled KRW 150,820,000 in total by 32 times from that time to January 20, 2014, including the transfer of the said gas station fund under his/her business custody to his/her own name, and the transfer of KRW 4,50,000 from the agricultural bank account under his/her name (F) around December 26, 2013 to the agricultural bank account under his/her name (G).

The Defendant, from August 2008 to January 22, 2014, operated D gas stations located in Nam-gu C at the port from around August 2016 to January 2, 2014 as the victim E and has been in charge of the management of the fund of the above gas stations from around October 2013.

On February 12, 2014, the Defendant directly received KRW 6,936,820 of the value-added tax refund from the 2nd period (from July 1, 2013 to December 31, 2013) of the 2nd period (from July 31, 2013 to December 31, 2013) of the Pohang Port Office located in 187, in the north-gu Office of Port (187), without being paid to the agricultural cooperative account in the name of the Do stations, and then embezzled the Defendant arbitrarily consumed the said H from Japan around February 12, 2014 to pay the money borrowed from I for the operation of the Poter.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement protocol by the police for E;

1. Details of account transactions and a contract for the same business;

1. Certification of payment of national tax refunds;

1. Application of statutes on business registration certificates;

1. Relevant provisions of the Criminal Act and Articles 356 and 355 (1) of the Criminal Act concerning the selection of criminal facts;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. The amount of embezzlement for the reason of sentencing under Article 62(1) of the Criminal Act is the suspended sentence.