Of them, the part against Defendant A shall be reversed.

Defendant

A shall be punished by imprisonment with prison labor for a year and six months.

except that this shall not apply.

Defendant

A misunderstanding of facts and misunderstanding of legal principles, the owner of the carart of this case and the person to whom the profit from carart rent belongs is the defendant A, not the M Co., Ltd. (hereinafter referred to as "M").

Nevertheless, the lower court erred by misapprehending the legal doctrine or adversely affecting the conclusion of the judgment that recognized embezzlement by deeming that Defendant A was in the position of keeping the car rental proceeds for M after premiseding the owner of the instant carart and the person to whom the car rental proceeds accrue, on the premise of M.

The lower court erred by misapprehending the evaluation method under the Inheritance Tax and Gift Tax Act with respect to the appraisal of shares, thereby adversely recognizing the crime of breach of trust against the Defendant A by deeming that the acquisition of shares of this case from the Defendant A caused property damage to M by the acquisition of the shares of this case.

The punishment of three years of imprisonment and five years of suspended execution imposed by the court below on Defendant A is too unreasonable.

Defendant

B Recognizing that Defendant B received KRW 22.8 million over three occasions from E, Defendant B merely borrowed the money and did not receive it in return for an illegal solicitation.

The sentence of imprisonment with prison labor for three years as determined by the lower court against Defendant A, five years of suspended execution, one year and six months of suspended execution, three years of suspended execution, and three years of additional collection as determined by the lower court against Defendant B is unreasonable.

However, the summary of the charge of embezzlement of car rental fee for Defendant A's assertion of misunderstanding of facts and misapprehension of legal principles is that Defendant A establishes a dong car rental company only in the form of a loan and use it for personal purposes, such as financial institution interest, etc., by reducing the cash that should be attributed to the profit of the victim M Co., Ltd. (hereinafter "M"), and using M's human and physical facilities without having a separate employee or office.