(영문) 서울중앙지방법원 2018.8.17. 선고 2018고합605 판결

The Defendant, from April 2015 to April 2018, served as the chief of the victim FF corporation in the 16th floor of Hong Kong E building, and has been engaged in the accounting and fund management of the above Hong Kong corporations.

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes;

On December 2, 2016, the Defendant withdrawn the Hong Kong USD 20,000 ( Won Won 2,760,000) from the sales offices in the name of the victim to the KEB's account in cash and consumed the amount for personal purposes, such as entertainment expenses, at his own discretion at Hong Kong Won around that time.

From that time until April 19, 2018, the Defendant, through the foregoing method, embezzled the Hong Kong USD 9,658,400 in cash and arbitrarily consumed it, as shown in the separate sheet of crime (1), on a total of 128 occasions, as shown in (1) of the annexed sheet of crime.

2. Forgery of private documents and the display of private documents;

The Defendant avoided contact with the above FF Seoul Head Office and attempted to keep the above embezzlement from hiding, thereby failing to work properly due to the investigation into the Hong Kong Financial Management Bureau and the Spanish, and attempted to forge relevant documents and report as if the money in the account in the name of the said FF is kept as it is.

On September 19, 2017, the Defendant, using a computer for the purpose of uttering at the above Hong Kong corporate office, posted the door of the above agency posted on the website of the Hong Kong Financial Management Bureau, and notified the F Co., Ltd. that the investigation that was conducted against the F Co., Ltd. was completed without a fine as of September 22, 2017. The Defendant printed out the fact that the investigation was conducted against the F Co., Ltd. G, and then forged one letter in the name of the Hong Kong Financial Management Bureau by means of printing it out to the fact that it was signed by G with the pent, and then converting it into the PDF file at the same place on October 17, 2017, and then sent it to H, etc. belonging to the head office of the said F Co., Ltd., Ltd., who is aware of the forgery to the PDF file, by e-mail.

From that time until January 23, 2018, the Defendant forged a private document with a view to exercising the private document more than four times in total, as described in the attached list of crimes (2) by means of the foregoing method.

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement made to H and I;

1. A complaint;

1. The details of the Hong Kong Account (KSB) (KEB I Bank), the details of the U.S. Account (KEB) , the list of embezzlements , the statement of account transactions in the United States of America in the KEB Bank, the statement of transactions in the Hong Kong Account in the KEB Han Bank, the statement of transactions in the Hong Kong Account in the name of the suspect, the statement of transactions in the name of the principal and the details of monthly expenses, the comparison between the original and the above provision, the statement of the criminal suspect's embezzlement amount, the document forged by the suspect (JS, K), the statement of delivery of the suspect, the statement of fact, the statement of delivery of the attorney-at-law Kax

1. An investigation report, a criminal investigation report (Attachment to the Hong Kong L attorney's contract), a criminal investigation report ( red beanJ and reference materials for Hong KongK), a criminal investigation report (verification of the person who filed a criminal complaint as his/her representative);

Application of Statutes

1. Article applicable to criminal facts;

Article 3(1)2 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, Articles 356 and 355(1) of the Criminal Act (including the occupation of occupational embezzlement and the combination thereof), Article 231 of the Criminal Act, Article 231 of the Criminal Act, Articles 234 and 231 of the Criminal Act (the occupation of exercising a falsified investigative document, the choice of imprisonment)

1. Aggravation for concurrent crimes;

Article 37 (Aggravation of Concurrent Punishment of Specific Economic Crimes (Embezzlement) and Article 38 (1) 2 and Article 50 of the Criminal Act (Aggravation of Concurrent Punishment of Specific Economic Crimes (Embezzlement)

Reasons for sentencing

1. The scope of punishment by law;

Imprisonment with prison labor for not less than three years but not more than 45 years;

2. Scope of recommended sentences according to the sentencing criteria;

(a) First crime: Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement);

【Scope of Recommendation】

Type 3 (2 to 5 years) Basic Area (2 to 5 years) (Special Sentencing)

None.

(b) Offenses of subparagraphs 2 and 3: Forgery of private documents and uttering of private documents;

【Scope of Recommendation】

Type 1 (Counterfeit, Alteration, etc. of Private Documents) Basic Area (6-2 years) (Special Sentencing) (6-2 years) shall not be included in the forgery, alteration, etc. of private documents

(c) The scope of final sentence due to the aggravation of multiple offenses: Imprisonment with prison labor for not less than two years nor more than six years and not more than eight months;

(d) Scope of revised recommendations: Imprisonment with prison labor for not less than three years and not more than six years and not more than eight months (in consideration of the lower limit of the applicable sentences in the Acts);

3. Determination of sentence;

The following circumstances and the Defendant’s age, character and conduct, environment, motive and background of the crime, the means and consequence of the crime, and other various sentencing factors specified in the instant pleadings, shall be determined as ordered, taking into account all the factors indicated in the instant pleadings. Circumstances unfavorable to ○○: The Defendant continuously withdrawn the funds of the victim company for a period of more than one year, and embezzled a large amount of more than 1.3 billion won for more than one year, while taking charge of the accounting and fund management of the Hong Kong corporations, and used the documents under the name of Hong Kong Financial Management Bureau, Hong Kong Sap Kong, and KEB bank for the purpose of concealing the crime of embezzlement. In addition, the Defendant consumed the embezzled amount for personal purposes, such as entertainment expenses. In light of the applicable law, motive, period, and scale of damage, etc. of the said crime, the nature of the crime is very inappropriate. The Defendant recognized his fault and made efforts to recover damage, such as partially repaying the amount of damage. The Defendant is a first-class criminal attempt to commit a crime without criminal punishment.