A. In the event that a defendant uses the construction cost with a loan borrowed money is merely merely an act of embezzlement in which he/she performed his/her duties as a partner, and as long as he/she has repaid the loan with an investment money against the will of the victim, it is apparent that the act constitutes an act of embezzlement. In addition, it is difficult to believe that the statement or confirmation document of the defendant's witness on the part of the defendant who is not objective material is stated in the facts charged. Ultimately, even though the defendant can be found to have embezzled the sum of KRW 40,65,60 as stated in [Attachment] No. 2,5,8,9,9,111, 13, 14, and 17 as stated in the facts charged, the court below found the defendant not guilty of this part of the facts charged,

B. The lower court’s sentence of an unreasonable sentencing (three million won of a fine) imposed on the Defendant is unreasonable as it is excessively uneasible.

2. Determination

A. A. Around April 19, 2012, the Defendant entered into a partnership agreement with the victim G on the site of electric house construction work located in Dongducheon-si. Around April 19, 2012, the Defendant: (a) jointly invested construction costs in the land purchased with the victim; (b) developed the land as an electric housing complex; and (c) took advantage of the investment funds from the victim under a partnership agreement; and (d) used the funds to carry out construction on the said electric housing site; and (b) manage and execute the funds by using the funds. The Defendant: (a) around May 4, 2012, when he received the funds from the victim for construction expenses from the victim and kept them for business purposes, arbitrarily used KRW 1 million as the Defendant’s personal debt repayment; and (b) used the funds for a total of KRW 406,605,60 for the purpose of deliberation by the lower court, 13,14, and 17.