A defendant shall be punished by imprisonment for two years.

Punishment of the crime

From April 14, 2009, the Defendant was in office as the representative director of D, and had the right to final decision on the above company’s budget such as revenue and expenditure. D around September 2008, the principal contractor was awarded a subcontract for three parts of the construction work related to the construction work of facilities in agricultural and fishing villages and local waterworks (the ordering site), and the construction work from September 5, 2008.

On June 29, 2009, D Co., Ltd. received 84,138,90,000 won (hereinafter “the construction price for June”) directly from the Namnam-gun, the ordering authority, from June 29, 2009, and later sent a tax invoice related to the construction price for June 2009 to the victim on July 16, 2009.

On the other hand, the victim who received the above tax invoice was fully paid the amount of the construction for six months by the Danam-gun.

‘The fact-finding paid KRW 84,138,990,00 as the construction price for June 24, 2009, totaling KRW 226,982,80 on July 24, 2009, and KRW 614,401,190 on August 10, 2009, as the corporate bank account in the name of D Co., Ltd.

Therefore, the Defendant, the representative director of D, who received double payment for six months due to the victim’s mistake, has the obligation to keep the above construction cost properly and return it to the victim. However, the Defendant embezzled KRW 84,138,90,000 from September 2009 to December 2009, for the total sum of the construction cost for six months in custody for the victim, and embezzled KRW 84,138,99,00 from September 209 to December 2009.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to the customer ledger, transfer certificate, tax invoice, and detailed statement of passbook transaction (D deposited account);

1. Criminal facts;