A defendant shall be punished by imprisonment for not less than two years and six months.

Punishment of the crime

From around 2008 to November 2015, the Defendant performed the work of calculating and paying the amount of taxes to the clients while working as the office at the D Tax Accountants Office located in Jung-gu Seoul Metropolitan Government.

On December 18, 2014, the Defendant prepared a tax calendar contract with the victim E and “the transfer income tax that the damaged person sells the land, etc. in the Namyang-si city in Gyeonggi-do is expected to be KRW 28,400,000. The transfer income tax shall be adjusted to KRW 234,000,000,000 and the victim shall pay KRW 239,000,000,000,000 to the Agricultural Cooperative Account in the name of the Defendant.” On the same day, the Defendant received KRW 239,00,000 from the Agricultural Cooperative Account in the name of the Defendant and transferred KRW 234,40,000 from the date of transfer to the said account, and paid KRW 234,000,000,000 from December 19, 2014 to January 28, 2015.

Accordingly, the defendant embezzled the victim's property.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement in the police statement protocol against E;

1. Application of each of the Acts and subordinate statutes stated in a whole certificate of registered matters (No. 2 list of evidence), tax-related calendar contracts, identification of the details of each transaction, receipt certificate, details of deposit and withdrawal transactions, investigation report, and application of each of the relevant Acts and subordinate statutes;

1. The grounds for sentencing [the scope of the statutory applicable sentences] of Article 355(1) of the Criminal Act regarding criminal facts and Article 355(1) of the Criminal Act for the choice of punishment [the scope of the punishment by imprisonment, including embezzlement and embezzlement] [the scope of the punishment by imprisonment] / [the type of decision] type 2 of the group of embezzlement and breach of trust crimes (at least KRW 100 million, less than KRW 500 million), among the group of embezzlement and breach of trust crimes [the special sentencing factors] [the scope of the punishment where a professional employee committed a crime by taking advantage of an opportunity to perform his/her duties] where the method of punishment is very poor (the scope of the punishment by which he/she committed a crime by taking advantage of an opportunity to perform his/her duties] increased area of punishment [the person who is subject to general