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(영문) 부산지방법원 2015.10.15 2015고단4920
업무상횡령
Text

1. Defendant A shall be punished by imprisonment with prison labor for one year.

However, the above sentence shall be executed for two years from the date of the final judgment.

Reasons

Punishment of the crime

1. The Defendant, from February 198 to March 2, 2014, served as the head of the secretariat of the Victim E Union located in Busan Jung-gu, Busan, and was in charge of the entire tax payment of the said union, such as the collection and payment of income tax.

On January 10, 2013, the Defendant collected retirement income tax from union members to pay it to the National Tax Service from the above E-Union office and used it for personal purposes while keeping in business on the foreign exchange bank account in the name of E-Union (C: Account Number: Account Number: Account Number) in the name of E-Union (C).

In addition, from around that time to January 3, 2014, the Defendant embezzled the total amount of KRW 340,143,000 by arbitrarily consuming the amount of retirement income tax and subsidies received from the victim union 17 times in total, such as the list of crimes in attached Table (1).

2. From April 1, 2014, Defendant B served as the secretary general of the above victim E-association from around April 1, 2014, and has been in charge of all the above association’s tax payment duties, such as the collection and payment of income tax.

On April 17, 2014, the Defendant paid the income tax of union members to the National Tax Service, and received subsidies from the National Tax Service to the National Bank Account (Account Number I) in the name of the E Union (Deposit Board F). While the Defendant kept the amount of subsidies from the National Bank Account (Account Number I), the Defendant transferred KRW 9,80,000,000 owned by the Victim Association to the National Bank Account (Account Number J) in the name of the Defendant, and consumed the amount for personal purposes.

In addition, from around that time to September 12, 2014, the Defendant embezzled the total amount of KRW 32,959,501 by arbitrarily consuming KRW 32,959,501, as shown in the attached Table of Crimes List (2).

Summary of Evidence

1. Defendants’ legal statement

1. Examination protocol of Defendant A by the prosecution;

1. Defendant B.

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