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

Punishment of the crime

"2016 High-level 3517" is the representative director of the FF Co., Ltd. (hereinafter "F") in Gangnam-gu, Seoul E-building 103. From October 2014, the Defendant entered into a multiple new travel contract for prospective customers while operating FF and entered into several new travel contracts for customers, while there are many expenses and expenditures incurred in operating F, such as rebates, employee pay and rent, and so on. On the other hand, the Defendant’s personal funds are put into the company in the form of a short-term deposit, and there is a lot of financial difficulties for the FF operation. From January 2015, the embezzlement of the company funds using the false settlement of the company funds by the employees of the company (G) becomes worse and overlaps with exchange losses due to exchange rate 20. The Defendant is unable to enter into the said fF travel contract with the new customer who did not normally operate the above FF and to pay the remainder of the fF travel contract with the new customer, such as accommodation charges, etc., even if it is difficult to enter into the new customer service contract with the new customer.