The part of conviction and the part of innocence on occupational embezzlement are reversed.

The defendant is innocent.

As to this, the Defendant appealed on the guilty portion on the grounds of mistake of facts, misunderstanding of legal principles, and unreasonable sentencing, and the prosecutor appealed on the acquittal portion on the grounds of mistake of facts.

Meanwhile, since the above application for compensation order by the applicant for compensation was dismissed at the court below and became final and conclusive immediately, only the part of the judgment below excluding the rejection of the application for compensation order belongs to the scope of party members' adjudication.

2. Summary of grounds for appeal;

가. 피고인 ⑴ 사실오인 및 법리오해 ㈎ 원심판결 범죄일람표 I.의 순번 제1의 횡령의 점에 대하여 당시 ㈜ B(이하 ‘피해 회사’라 한다)은 2012. 6.경 L으로부터 4,723만 원을 빌려 생산에 필요한 원료 및 안료를 한국 업체인 AW(대표 AB), AX(대표 AC)으로부터 구매하였다.

After that, the injured company borrowed KRW 50 million from the defendant I, who was the defendant, and the above I sent KRW 27.66 million out of the above KRW 50 million to M, and transferred KRW 45.66 million in total to M, who was the wife of M, to M.

M converted this into lusium and paid it to the victimized Company in Indonesia, and the victimized Company delivered it to L to pay the borrowed debt.

In this respect, the raw materials purchased from L were purchased from L with L-loand money from I.

After that, the above AW and X sent goods to the damaged company through H after receiving the above advance payment.

However, from the perspective of H, it was not possible to request the victimized company to transfer foreign currency to the injured company for tax treatment after the export of the goods.

Accordingly, the injured company deposited money to the above H, and H has already made the payment for the goods.