횡령․배임죄 처벌 및 양형기준의 적정성에 관한 고찰 - 고위경영자의 집행유예사안을 중심으로 -

The general publick perceives that Embezzlement/Breach of Trust crime is more serious than traditional property crimes such as theft of fraud. however, the sentencing of the court to corporate executives is still generous. So the purpose of this study is to investigate on judges’ practices of sentencing of senior manager on Embezzlement/Breach of Trust Crime. The data analysed in this study were obtained from sentencing in court of first instance in Korea, kept files in Prosecutorial Guideline System(PGS) of the Supreme Prosecutor’s Office. The results indicate that the judicial decision to sentence such as prison/probation and length of the sentence imposed on Embezzlement/Breach of Trust Crime are affected by offence severity(crime severity level) and occupational position of offender. When crime severity level is controlled, the occupational position of offender is negatively related to the sentence length. On the sentencing of the Embezzlement/Breach of Trust Crime, length of the sentence of senior manager is lower than other occupational position. One of the problems with the Sentencing Guideline System is that the Sentence results distorted by the difference between the method of Criminal Code and Sentencing Guideline System. Therefore, there is a need to develope a sentencing method that integrates the two. For the transparency of sentencing, it is necessary to make a statement of reasons for the sentence mandatory. It is also necessary to judge sentences that can be understood by public people.