A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The Defendant works as a person in charge of the accounting of the Victim-gu Seoul Special Metropolitan City, Nam-gu, Seoul Special Metropolitan City, from April 6, 2009 to December 31, 2012, and is a person who has been engaged in the fund management affairs, such as the payment of employee benefits, settlement of customer funds, and receipt of public charges.

Around September 2012, the Defendant embezzled KRW 31,356,980 in total seven times during the period from around December 10, 2012 to around December 10, 2012, in order to pay value-added tax, by withdrawing KRW 10,000,000 from the corporate accounts of the KOanan-si, in order to pay value-added tax, for the victim. Around that time, the Defendant voluntarily consumed and embezzled it as an individual debt repayment in the Japan-si, and then embezzled the amount of KRW 31,356,980 in total, as described in the attached list of crimes.

Summary of Evidence

1. A protocol concerning the suspect examination of the accused;

1. Statement made to D by the police;

1. Application of a receipt and a copy of a bankbook;

1. The grounds for sentencing under Articles 356 and 355(1) of the Criminal Act for criminal facts fall under four months to one year and four months, and no damage shall be recovered;