The application for compensation of this case is dismissed.

In the appellate brief submitted to this court on June 5, 2014, the defendant alleged that the defendant did not have deposited the total amount of KRW 45,416,00 in his/her own account in the appellate brief No. 20,21,70,71,71,78,83,98 No. 45,416,00 in the court below's statement of grounds of appeal, but the above part of the claim was withdrawn by the defendant and his/her defense counsel on July 1, 2014, and thus, it is not determined.

The Defendant’s transfer of funds to the account under the name of the Defendant to the victim company (hereinafter referred to as the “victim company”) is by the implied consent or constructive consent of N, the actual manager of the victim company, so the crime of embezzlement is not established.

Of the funds transferred by the defendant from the account of the victim company, the amount equivalent to 2.6 billion won was actually used for the purpose of business, such as the payment of executive officers and employees of the victim company, credit card payment, interest on loans, and taxes and public charges. The funds transferred from the victim company to the account of the defendant cannot be deemed to have the intent of unlawful acquisition that the defendant intends to use for personal purposes, and only when the funds were used for personal purposes, such as stock investment, etc., the embezzlement is established. Thus,

On July 3, 2013, the defendant prepared a confirmation document stating that the amount of the defendant's arbitrary use between the victim company and the victim company is KRW 2.577 billion (=2.850 million in the balance of loans to the victim company of Puho Mutual Savings Bank - KRW 278.4 million in the balance of loans to the victim company of Puho Mutual Savings Bank -). In light of the above, the amount of the defendant's embezzlement is only KRW 2.577 billion in the balance of loans to the victim company's accounting books.

Although N et al. requested a victim company to transfer money to the account in the name of W (hereinafter referred to as “W”) from the account of the victim company, the two companies are directly involved.