People v. Avila-Castro CA2/3

INTRODUCTION

Defendant and Appellant Diana L. Castro appeals from the trial court’s judgment ordering Defendant to pay restitution in the amount of $417,663.95 to the victims of her grand theft by embezzlement, to which she pleaded no contest. Defendant asserts that the court abused its discretion in making the restitution order because the amount awarded was in part based on speculation. Defendant asserts that the State failed to prove with sufficient evidence that certain losses were caused by Defendant’s criminal conduct. We affirm because substantial evidence in the form of victim testimony supported the court’s restitution order.

FACTS AND PROCEDURAL BACKGROUND

From 2008 to May 2013, Defendant worked as the accounting manager for N.C. Star, Inc., a business owned by Carson Cheng that imported sporting goods from China into the United States. Defendant had access to N.C. Star’s business accounts, and utilized N.C. Star’s credit cards to make purchases for her personal benefit without authorization from N.C. Star or Cheng. Cheng discovered Defendant’s embezzlement in May 2013. Defendant pleaded no contest to two counts of grand theft by embezzlement under Penal Code1 section…