A defendant shall be punished by imprisonment for not less than one year and six months.

Punishment of the crime

From December 1, 2002, the Defendant had been in charge of transferring money to the account of the victim company by settling the amount of daily sales from the victim D (hereinafter “victim Company”) in the Jeon Sung-gun, Jeonsung-gun (hereinafter “victim Company”).

1. The Defendant prepared a false daily settlement of accounts in a way that reduces the amount of cash sales proceeds on the day, obtained approval from the superior, and embling the difference equivalent to the difference.

On May 6, 2008, the Defendant kept 24,985,090 won, which is the amount settled by cash sale on the day from the above victim company's office, for the victim company, on behalf of the victim company, after preparing a daily settlement of accounts as if the cash sale proceeds on the day were the cause of 23,985,090, and obtaining approval from the superior, remitted only the said amount to the account of the victim company, and consumed the remaining difference of 1,00,000 won for personal purposes, such as living expenses.

In addition, from around that time to March 2, 201, the Defendant consumed the total of KRW 117,000,000 by the same method over 126 times, such as the attached list of crimes (1).

Accordingly, the Defendant embezzled the property of the victim company.

2. The Defendant, among the sales proceeds on the day, prepared a false settlement of accounts in a manner consistent with the sales proceeds on the day by reducing the sales proceeds, and received approval from the superior, and sentenced to embezzlement equivalent to the difference between the actual cash sales proceeds and the cash sales proceeds approved.

On March 19, 2011, the Defendant kept 8,433,970 won, which was the amount settled as the cash sales proceeds on the day from the above victim’s office, for the victim’s business on behalf of the victim’s company, as the sales proceeds of card sales amount of KRW 500,00,00. On that day, the Defendant prepared a daily settlement of accounts as if the cash sales proceeds were the cause of 7,93,970, and then remitted only the said amount to the account of the victim’s company after obtaining approval from the superior, and remitted the remainder to