A. In light of the fact that this part of the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) through voluntary use of KRW 724,249,122 is an offense after the establishment of the victim corporation, and that the above corporation continues to have been deposited or reflected in the number of billions to the end of 2012 each month from the number of billion won to the end of 1.4 billion won, and the defendant claims that he deposited money into the account of the corporation due to double selling transactions after the establishment of the victim corporation, and thus, he/she arranged it as a provisional payment. Considering the fact that the funds raised by the defendant were deposited in the account of double selling transactions after the establishment of the victim corporation, it cannot be said that he/she has an alternative accounting rule to use the funds for personal use, and that it is true that the defendant made a withdrawal of the funds to the victim corporation at his/her discretion, even if he/she had used the funds for the above investigation under the premise that it was not guilty at the time of the crime of embezzlement.

Therefore, the judgment of the court below which acquitted this part of the facts charged is erroneous by misapprehending the facts and affecting the conclusion of the judgment.

B. The lower court’s sentence of unreasonable sentencing (one million won of a fine) is too unhued and unreasonable.

2. Determination

A. As to the assertion of mistake of facts, KRW 1724,249,122.