1. Where one representative director of the defendant A uses the money of each corporation for another corporation at the same time in operating several corporations with a mutual name or a serial ownership relationship of shares, each corporation cannot be deemed to be a person holding a separate legal personality, and the profit-making corporation which has a legal personality as the subject of legal rights and obligations should be strictly distinguished from the shareholders of the profit-making corporation. Thus, barring special circumstances such as where the act of using the said money is for the benefit of the disbursed corporation, it shall be deemed that the act of using the said money constitutes embezzlement for business purposes (see, e.g., Supreme Court Decision 2004Do3314, Sept. 22, 2006). In the crime of embezzlement for business purposes, the intent of unlawful acquisition in the crime of embezzlement for business purposes refers to the intention of disposing of the property of another person in violation of his/her occupational duty, such as in fact or in law, and the intention of returning it or compensating it later.

Even if there is no difficulty in recognizing the intent of illegal acquisition (see, e.g., Supreme Court Decisions 2005Do3431, Jun. 2, 2006; 2014Do11263, Dec. 24, 2014). For the reasons indicated in its reasoning, the lower court, on the grounds as indicated in its reasoning, embezzled KRW 2 billion of the AB’s funds by using them for the purpose of performing obligations under the name of W (hereinafter referred to as “W”) and operating W, etc. upon iceing the advance payment of new dormitory construction for the victim AB Co., Ltd. (hereinafter “AB”).

The recognition was recognized.

B. At the time of Ghana, the Defendant A had the intent to commit the crime

Considering that it is reasonable to see that Defendant A's charges are met, the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (hereinafter 'the Aggravated Punishment, etc. of Specific Economic Crimes') 2 times in the attached list of crimes.