The guilty part shall be reversed.

Of the facts charged in this case, 69,988,333 won around January 22, 2013.

A. Defendant 1) The money indicated in paragraph (2) of the instant facts charged in mistake of facts and misapprehension of legal principles is all Defendant E Co., Ltd. (hereinafter “E”).

In light of the fact that the Defendant was used as operating funds and the subject of the obligation is E, and the Defendant prepared additional loan certificates in personal responsibility for the Defendant’s debt as he was friendly with the victim and K, the lower court convicted the Defendant of the part of the facts charged in the instant case based on the Defendant’s intent of repayment and ability to repay, and there is an error of misunderstanding of facts and misunderstanding of legal principles. In addition, the Defendant’s repayment of KRW 440 million invested by the victim and K is difficult, and thus, the J and K Business Center (hereinafter “instant Business Center”).

(1) transfer to the low price as payment in kind, and at the time, the Global Enterprise Corporation (hereinafter referred to as “Is”) is a global enterprise.

2) As between the instant business center and G business center (hereinafter “instant business center, etc.”)

In light of the fact that a negotiation on sale of 1.5 billion won was conducted, and that the sale price was able to fully repay the amount stated in paragraph (2) of the facts charged of this case, but no trade was conducted due to the victim's refusal, the Defendant did not have any criminal intent to acquire the money stated in paragraph (2) of the facts charged of this case. Nevertheless, the judgment of the court below which found the Defendant guilty of this part is erroneous in the misapprehension of facts. 2) The punishment sentenced by the court below of unfair sentencing (two years of suspended sentence for August)

B. The court below found the Defendant not guilty of the part of the facts charged in this case on the ground that the Defendant had the ability to repay. The Defendant stated that he did not have the ability to repay money if he did not enter a foreign investment, and the Defendant was negligent money and wife, and the Defendant was responsible for the livelihood of two children.