1. The Defendant’s KRW 140,437,170 for the Plaintiff and KRW 5% per annum from August 11, 2014 to November 24, 2016.

Basic Facts

The Defendant’s embezzlement and criminal punishment 1) from around November 2002 to around November 2010, while taking charge of the Plaintiff’s managing and accounting work as the Plaintiff’s managing director, the Defendant prepared a tax invoice as if he was supplied with goods more than the actual goods supplied by the Plaintiff’s managing director, and paid the price of goods more than the actual goods. After paying the price of the goods, the Defendant’s corporate bank account under the name of the Defendant (C), the Plaintiff’s representative director and the Defendant’s corporate bank account under the name of D (E), the Busan bank account under the name of the Defendant’s wife, the Defendant’s corporate address (G), the Busan Bank account under the name of the Defendant’s wife, and the Defendant’s corporate address H (H), and embezzled the Plaintiff’s money for business purpose by using the Plaintiff’s personal purpose, such as real estate purchase fund, and embezzled the Plaintiff’s money for business purpose (hereinafter “the instant act”).

(2) On January 28, 2016, the Defendant was indicted on April 8, 2013 on the charge of the instant embezzlement, etc., and was sentenced to a fine of KRW 10 million at the Busan High Court (hereinafter “instant conviction”), and filed a final appeal, but on May 27, 2016, the instant judgment of conviction became final and conclusive on the same day by the Supreme Court (2016Do2804) upon receiving a judgment dismissing the appeal from the Supreme Court on the same day.

The Busan regional tax office collected bonus from the Defendant and withholding tax from the Plaintiff 1) as a result of conducting a tax investigation on the Defendant’s embezzlement, etc., and on October 1, 2013, the Busan regional tax office issued a notice of change in the amount of income (hereinafter “the bonus disposition in this case”) to the Plaintiff, a withholding agent, who additionally disposes of KRW 4,665,663,727 from 203 to 2010 as a bonus income of the Defendant.

(2) The tax authorities were the Plaintiff during the instant bonus disposal process.