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A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
From June 1, 2015 to June 30, 2017, the Defendant served as the head of the office at the “B Tax Accounting Office” for the victim B’s operation of the Gangnam-gu Seoul Metropolitan Government C Building 203, and was in charge of accounting such as the tax bookkeeping duties of the said office and various tax reporting duties of the customers.
1. On June 2, 2017, the Defendant, a customer, remitted KRW 11,910,770 to a new bank account (E) in the name of the victim when requesting the payment of tax on behalf of the Defendant on June 2, 2017, and entered the amount of KRW 2,149,750 in a false statement as “F tax” in the remarks column of Internet Bank Monitoring on the same day in order to make it possible for the victim to have paid tax as if he paid tax, and transfers KRW 6,163,390 to a new bank account (G) in the name of the Defendant, and then transfers KRW 271,60 to the said new bank account in the name of the Defendant; KRW 2,259,200; KRW 160 to the said new bank account in the name of the Defendant; KRW 163,390; KRW 2700 to the said new bank account in the name of the Defendant; KRW 1608,740; and KRW 2088,400 to the said personal account;
2. On June 7, 2016, the Defendant’s occupational embezzlement by transferring the funds deposited in the “B Tax Accounting Office” in the said “B Tax Accounting Office” (E) for the sake of the victim’s occupational storage, the Defendant transferred 3 million won from the said new bank account in the victim’s name to the Defendant’s new bank account (G) account in the victim’s name, and voluntarily consumed for personal purposes, as well as arbitrarily, from the date of the transfer to October 31, 2016, 14,100,000 won in total over 13 times from the date of the transfer to October 31, 2016, as shown in the list of crimes in the attached Table, and the said new bank account in the name of the Defendant.