Defendant shall be punished by a fine of seven million won.

If the defendant fails to pay the above fine, 50,000 won shall be one day.

Punishment of the crime

The Defendant is a person in charge of accounting management in charge of affairs such as labor expenses, travel expenses, allowances, or other places consistent with the purpose of research, and securing evidentiary documents when receiving contracts for each service ordered by C University Environmental Research Institute, local governments, etc., and when receiving progress payment, etc. from the ordering authority, receiving payment from the researcher, etc.

1. The Defendant: (a) withheld 4.4% of the labor cost as other income tax and paid it to the National Tax Service after each quarter after the settlement of accounts, when paying labor cost to researchers, etc. who participated in research services conducted by the Cuniversity Environment Research Institute, which is the victim.

From November 10, 2006 to June 21, 2007, the Defendant withheld a total of KRW 14,319,550 out of the personnel expenses from November 10, 2006 to June 21, 2007, and then reported to the tax authorities after reducing the number of withheld persons on behalf of the said research institute on July 9, 2007, the Defendant paid the amount of KRW 13,238,430 as income tax.

The Defendant arbitrarily used KRW 1,081,120 in the difference arising from the foregoing business performance, and thereafter embezzled the property kept in the business performance by arbitrarily using KRW 8,587,606, as shown in the attached Table (I) in the same manner from January 9, 2012.

2. The Defendant committed the embezzlement of corporate card proceeds by collecting 5% of the received amount from the ordering office under the name of “indirectly cost” and disbursed it to the places necessary for the business and operation of the said research institute, such as purchase of goods, conference costs, and food expenses, etc. necessary for the operation of the said research institute. The Defendant possessed the corporate card under the name of the said research institute and carried out the duties

However, the defendant is placed at the business establishment "D" in the location of January 2, 2004, when he/she himself/herself performs the above duties.