A. The embezzlement of loans from April 30, 2009 by mistake of facts (not guilty part of the judgment of the lower court) and the embezzlement of loans from April 30, 2009 is about D Co., Ltd. (hereinafter “D”) on May 6, 2009.

(2) In full view of the fact that the Defendant was unable to specifically explain the loan of KRW 100 million from the Agricultural Cooperative account in the name of the Defendant’s father to the Agricultural Cooperative account in the name of N, and that the Defendant did not specifically explain the loan of KRW 100 million, the lower court’s decision that acquitted the Defendant of this part of the facts charged, which found the Defendant not guilty of this portion of the charges, was erroneous in the misapprehension of facts that affected the conclusion of the judgment, and that it was difficult to view the Defendant not guilty of the fact that the Defendant made an embezzlement of May 12, 201 in the name of P, which was the Defendant’s wife, and used as the operating fund of the K, the Plaintiff’s M, which was the Defendant’s wife’s wife, to the loan of the K, and that the Defendant did not arbitrarily explain the loan of KRW 20 million to the K,000,0000,0000,000,000 to the above account.

B. The sentence imposed by the court below on the defendant (one year of imprisonment and two years of suspended execution) is too unfasible and unfair.

2. Determination

A. On April 30, 2009, the summary of the charge of embezzlement of loans from April 30, 2009 is as follows: (a) the Defendant borrowed KRW 100 million from the NAF branch located in the NAF branch in the NAF branch in the NAF branch in the NAF branch in the NAF branch on April 30, 2009 for the operation fund of the NAFD and kept KRW 20 million among them for the NAFD. < Amended by Presidential Decree No. 21678, Aug. 25, 2009>