The remainder, other than the acquittal part, shall be reversed.

A defendant shall be punished by imprisonment for not less than two years and six months.

A. The prosecutor filed an appeal against the entire judgment of the court below, including the portion of conviction, the portion of innocence, and the portion of acquittal, while stating in the “the scope of appeal appeal appeal” in the “scope of the petition of appeal,” but did not claim any specific grounds for appeal against the portion of embezzlement and that of acquittal as of July 6, 2005 in the judgment of the court below.

According to the evidence submitted by the prosecutor, although the defendant did not have paid the amount payable to the business partner on behalf of G Co., Ltd. (hereinafter "G"), the court below found the defendant not guilty of the above amount of KRW 5,500,000 out of the total amount of KRW 3,00,000 out of the charges by depositing the amount of KRW 3,00,000 in the national bank account in the name of the defendant under the name of "short-term loan anti-annual deposit," and by using the same method as a personal deposit of KRW 18,3,00,000, KRW 2,000,000 from March 24, 2008 to the above national bank account under the name of each defendant, and using the same method as an individual deposit of KRW 5,50,000 in the name of the above national bank under the name of the defendant, notwithstanding the fact that the defendant was not guilty. < Amended by Presidential Decree No. 20008, Jul. 20, 2008>

B. Defendant 1) As to the facts constituting the crime of the lower judgment, J Co., Ltd. (hereinafter “J”) did not believe L’s personal account being used as G’s corporate account, and deposited G’s building management expenses received from P into the national bank account under the name of the Defendant. From June 30, 2003 to July 19, 2006, the Defendant received KRW 427,45,950 from J to the above national bank account under the name of the Defendant, but received KRW 427,45,950 from June 30, 2003 to June 19, 2006.