1. Defendant A shall be punished by imprisonment with prison labor for one year and six months;

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

Punishment of the crime

2015 order 587

1. Defendant A

A. The Defendant occupational embezzlement is a person with the final decision-making authority in entering, withdrawing, and managing funds as the actual operator of the Victim E Co., Ltd. (hereinafter in this paragraph referred to as “victim E”) and the Defendant’s wife was registered as the representative director of the Victim E Co., Ltd. and was in charge of accounting such as fund management.

In order to make an excessive transportation cost, tax invoice for processing transactions, which was paid by using false invoices, etc. at the construction site, the Defendant and N have received and returned to the transportation business entity, equipment business entity, etc., and had been kept in custody, and the monthly salary paid to the employees in a false disaster to maintain a construction business license, he/she again received or withdrawn the money in cash from the account in the name of the next person and used it for personal use.

On December 1, 2010, the Defendant: (a) transferred KRW 20 million from the Agricultural Bank Account (P) in the name of the victim company to the National Bank Account (P) account in the name of the victim to receive false tax invoices; and (b) received false tax invoices from theO on the same day; (c) received KRW 20 million again from theO to the Agricultural Bank Account (R) in the name of the Defendant’s wife; and (d) transferred KRW 2 million to another Agricultural Bank Account (S) in the name of the Defendant’s wife for the victim company while in the course of business custody for the victim company; and (b) arbitrarily used KRW 2 million from December 1, 2010 to April 2015, the Defendant arbitrarily used KRW 249,49,399, and 17 times in the same manner as the attached Table 2 in the name of the victim company.

Accordingly, the defendant embezzled the property of the victim company in collusion with N.

B. (1) The Defendant, at the construction site of the U.S. Disaster Prevention Project that was going from May 2013 to July 2014, 2013, planned to supply tin.