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

Punishment of the crime

From May 2015, the Defendant is a person in charge of accounting affairs of “D” and “E”, a victim corporation, at the same time, from around 1309, the victim corporation from around 2015, and is a person who managed the funds of the said victim corporation.

1. On November 2, 2015, the Defendant of occupational embezzlement against D, a victim corporation, entered the salary ledger in the office D office of the said corporation as if he paid normal wages. After obtaining the F’s approval on the said salary ledger, the Defendant transferred KRW 400,000 from the new bank account in the name of the victim corporation to the new bank account in the name of the Defendant, and then consumed the Defendant’s personal living expenses, entertainment expenses, etc. at that time.

In addition, from November 2, 2015 to October 24, 2016, the Defendant transferred the total of KRW 40,809,640,00 to the new bank account or enterprise bank account in the name of the Defendant, as shown in the list of crimes in the attached Table (1) from November 2, 2015 to October 24, 2016, and used the Defendant’s personal living expenses, entertainment expenses, etc. at that time.

Ultimately, the Defendant embezzled 40,809,640 won of the victim corporation’s capital.

2. On November 10, 2015, the Defendant: (a) fabricated the letter of resolution on expenditure at the office E of the above Co., Ltd., the victim corporation; (b) prepared a false statement of resolution on expenditure; (c) obtained approval from G, the representative director of the victim corporation; (d) remitted KRW 400,000 from the new bank account in the name of the victim corporation to the corporate bank account in the name of the Defendant; and (c) used the Defendant’s personal living expenses, entertainment expenses, etc. at that time.

In addition, the Defendant’s total sum over 61 times from November 10, 2015 to October 28, 2016, as shown in the List of Crimes (2).