The sentence holds the accused responsible for a crime of disloyal administration. In addition to the prison sentence, he has been fined eight months with a daily rate of 6 euros and, as civil liability, must compensate the affected company with 78,875.23 euros plus legal interest.

The proven facts indicate that, between December 2017 and March 2019, the accused, while managing the seafood company, entered into a credit compensation agreement. Using his dual role as administrator of the seafood distributor and another firm he owned, he diverted a debt of 82,026.43 euros owed by an entity to the seafood company—which was already under judicial claim—to pay off an outstanding account his other company had with a third party.

As a consequence of this agreement, the affected company could only retain a residual collection right of 3,151.20 euros, suffering a direct patrimonial loss of 78,875.23 euros. The Court found a "conscious and evident abuse of functions" by the administrator, who prioritized his personal interests.

The Public Prosecutor's Office had initially requested a sentence of four years in prison and compensation exceeding 645,000 euros, imputing him with two other illicit acts related to the disappearance of cash funds and discrepancies in the company's seafood inventory. However, the court acquitted the defendant of these charges, applying the principle of in dubio pro reo.

Regarding the alleged diversion of 41,595.17 euros through 17 cash withdrawals, the magistrates argued that it was not proven that this money benefited the accused or was misappropriated to the detriment of the firm. Likewise, the accusation of alleged diversion of over 60,000 kilograms of seafood, valued at 521,664.45 euros, was dismissed due to insurmountable accounting discrepancies and factors such as natural weight loss from thawing, handling, or deterioration of the merchandise.