The West has always been soft on crime. Can't say i like it, but i respect it.

I pray for your own sake that you never run a business. 

People don't keep the same jobs forever,  so they gave to be replaced when they leave. Not only that, but new locations/wings can be opened up to increase productivity. People get raises and promotions, but without this money? Nothing would happen. The idea that you have a static number of employees being paid a static amount of money is both naive and incorrect. There are a number of things this money could have gone into, and even if it made it into NONE of them because, for whatever reason, this company has the same bad notions of business you demonstrated, then the money would still be collected as taxes and go towards paying government jobs.

Money doesn't flow in one direction. 

So you're saying that because he allegedly embezzled those funds that the company was no longer going to do business?  That none of those things were going to get paid?  Profits earned go to taxes, investors, management bonuses, and to the bank.  The first two of those options are probably what this would be about.  The last might sit as cash or it might become an investment one way or another.  Which account that money rests in probably makes little difference.

Iran is a wealthy country and massively corrupt in both the private and public sectors.  It's a huge assumption that the money embezzled would have made any kind of real difference in the lives of thousands of ordinary people.

Make an expample out of him that money doesnt meen you can do whatever you want and get away with it.

There is no value on a persons life therefore it doesn't matter if you steal 10 pound or 1 billion pound death penalty us too much. Anyone saying other wise has clearly never lost a loved one. And are probably 12.

Except what you've described isn't making a profit. It's stagnating in one spot. Everything you've described is mostly shallow views on business with an inability to think forward. Good luck with that.