《刑事法》第 355 至 359 条涵盖了贪污公共和私营部门财产的行为。韩国当局报告称，援引的措施涵盖了贪污、挪用或以其他方式转移公共和私营部门财产的所有方面。
Embezzlement of property in the public and private sectors is covered by Articles 355-359 of the Criminal Act. The Korean authorities reported that the cited measures cover all aspects of embezzlement, misappropriation or other diversion of property in the public and private sectors.