A. In relation to the crime of subparagraph 1 of the decision of the court below, the defendant is engaged in the middle and high-ranking trade business (hereinafter "the project of this case") with E, who is the victim D's children.

(2) In relation to the crime of Article 3 of the judgment below, the Defendant used the sales price of KJF (YF) in the business partnership with the victim E for operating expenses, etc., so there was no intention for embezzlement of the above sales price of the above loan. Thus, there was no intention for embezzlement of the above sales price of the second loan in accordance with the business partnership with the victim E.

B. The lower court’s sentence of unreasonable sentencing (one year and two months of imprisonment) is too unreasonable.

2. Determination

A. 1) Determination of the Defendant’s assertion of misunderstanding of facts

(2) In light of the above legal principles, the court below’s determination that the defendant borrowed the above KRW 50 million from the victim as stated in paragraph (1) of the court below’s holding that the defendant borrowed the above KRW 50 million from the victim to the court below is consistent with the following circumstances established by the evidence duly adopted and examined by the court below.