(영문) 서울중앙지방법원 2017.5.12. 선고 2017고합275 판결

The defendant was in charge of accounting, funds, general affairs, etc. as the director of the victim D Co., Ltd. (hereinafter referred to as the "victim Co., Ltd.") in Jongno-gu Seoul Metropolitan Government 1815.

E, the representative director of the victim company, withdrawn the provisional payment under the name of the defendant, who is his own external village, used it as entertainment expenses to secure customers, and established so-called "F" in Hong Kong and transferred the funds of the victim company to "F" for the purpose of purchasing temporary materials.

While taking charge of the above provisional payment, transfer of funds, etc., the Defendant thought that E would withdraw the funds of the victim company on the pretext of provisional payment, purchase of temporary materials, etc. and make personal consumption, such as the fact that E trusted the Defendant and neglected inspection or supervision thereof.

On April 18, 2006, the Defendant withdrawn 3,000,000 won of the company funds in the course of business in the office of the victim company from the Defendant’s provisional payment under the name of the Defendant, and used them for personal purposes, from that time to November 10, 2008, as shown in the attached list 1, the Defendant withdrawn 1,083,909,260 won for a total of 141 occasions as shown in the attached list 1.

On June 20, 2007, the Defendant transferred USD 7,000 to “F” for the purchase cost of temporary materials at the office of the victim company, and used it again for personal use, such as entertainment expenses and investment funds, by receiving a transfer of USD 7,00 from the Defendant’s foreign exchange bank account to the Defendant’s personal purpose. From June 27, 2008 to June 27, 2008, the Defendant used USD 706,642.90 (limited to KRW 685,07,057) in total over 22 times as shown in the attached list of crimes.

Accordingly, the Defendant embezzled a total amount of KRW 1,768,986,317 of the total amount of the company funds owned by the victim company over 163 times.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by the prosecution (including the third and E large parts);

1. E prosecutorial statement;

1. Investigation report (Attachment of submitted data by a complainant), investigation report (related to inquiries about exchange rates at the date and time of crimes committed by the accused);

1. Details of transactions in each account (No. 34 No. 134);

Application of Statutes

1. Article applicable to criminal facts;

Article 3 (1) 2 of the former Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Amended by Act No. 11304, Feb. 10, 2012); Articles 356 and 355 (1) (general) of the Criminal Act

2. Discretionary mitigation;

Articles 53 and 55(1)3 of the Criminal Act (see, e.g., Articles 55(1)3 of the Criminal Act)

Reasons for sentencing

1. The scope of punishment by law;

Imprisonment with prison labor for not less than one year and six months, but not more than fifteen years;

2. Application of the sentencing criteria;

[Determination of Punishment] Type 3 (not less than KRW 500 million but less than KRW 5 billion)

[Special Convicts] Reductions: Non-Punishments

[Scope of Recommendation] Imprisonment with prison labor of not less than one year and six months but not more than three years (Mitigations)

3. Determination of sentence;

The punishment as ordered shall be determined in consideration of the following circumstances and the defendant's age, character and conduct, environment, motive and background of the crime, the means and consequence of the crime in this case, and the various factors of sentencing as shown in the arguments in this case.

○ Unfavorable Circumstances: The Defendant, while in charge of accounting and receipt and disbursement of funds of the Victim Company, has continuously embezzled funds of the Victim Company for a period of up to two years and seven months, and the amount of embezzlement is large to KRW 1.7 billion in total. The Defendant consumed the embezzled amount for personal purposes, such as entertainment expenses, stock investment expenses, and vehicle purchase expenses, and the nature of the crime is very good. When the Defendant discovered that his embezzlement was committed, the Defendant lives in a life for about eight years and does not have good conditions after the crime was committed. Therefore, the Defendant needs to thoroughly take responsibility corresponding to his/her criminal liability.

The favorable circumstances of ○○: As the representative director of the victim’s company, E, who is the actual victim, expressed his/her intent not to be punished for the Defendant during the instant trial proceeding (However, separate consideration is given to the fact that the damage from the crime itself has not been recovered at all). The Defendant, from an investigative agency to this court, has recognized all of his/her criminal acts and has divided his/her mistake. The Defendant has no record of criminal punishment prior to this case.