Of the defendants A, the part of the defendant is reversed.

Defendant

A. The summary of the judgment against Defendant A is not guilty.

A. Defendant A (1) misunderstanding of facts or misunderstanding of legal principles, Defendant A did not have conspired with Defendant B to commit the instant crime or participated in Defendant B’s crime.

(2) The lower court’s sentencing (one year of imprisonment) against Defendant A of unreasonable sentencing is too unreasonable.

B. Defendant B (1) misunderstanding of facts is recognized that Defendant B embezzled KRW 426,890,000 out of total amount of KRW 2,118,890,000 as stated in the facts charged of this case. However, as to KRW 1,692,00,000, the remaining amount of KRW 1,692,000, which revealed the place of investment and use, was invested or managed under the delegation by the victim, or not embezzled.

(2) The lower court’s sentencing on Defendant B of unreasonable sentencing (five years of imprisonment) is too unreasonable.

2. Determination on Defendant A’s grounds for appeal

A. The summary of the facts charged is that Defendant A was working as the team leader of Samsung Securities F branch, and Defendant A was the friendly son of Defendant A.

Defendant

A from 2003 to 200, while serving as the team leader at the above branch, managed the securities account of the network G. The network G left about approximately KRW 1.7 billion in total, including the shares of approximately KRW 50 million and apartment houses of KRW 500,000,000 in an amount of KRW 1.55 billion in total, and died on July 5, 2010, and the heir was unable to speak in Korea and became aware of the fact that the victim’s wife H was due to the Chinese nationality that should immediately depart from China due to non-argument, while working as the team leader at the above branch. As such, B and the son, as well as the son, will eliminate the other relatives of the network G, concluded the victim’s inheritance in the future, and subsequently, conspired to accept the rights of the victim to manage the victim’s inherited property in China as desired, and to embezzlement it.

B Pursuant to the above public offering, at the point of Gamadong, Seo-gu, Daejeon on August 21, 2010, one bank in the name of the victim from the victim.