The part of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes is reversed.

A. Although the defendant, in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) (hereinafter "the Aggravated Punishment, etc. of Specific Economic Crimes Act"), he embezzled corporate funds of F Co., Ltd. (hereinafter "Co., Ltd.") in the form of provisional payment without legitimate resolution of the board of directors and accounting, he arbitrarily deducteds corporate funds in the form of provisional payment and embezzled them for the purpose unrelated to a corporation, such as living expenses and loans, the court below acquitted the

B. According to the statement of the victim W, etc. which has credibility of the part of the fraud about the victim W, the judgment of the court below which acquitted the defendant of this part of the facts charged is erroneous in the misunderstanding of facts and misunderstanding of legal principles, even though the defendant deceptioned W in relation to the L hospital funeral hall, the funeral hall of the National Medical Center of the National Medical Center, and the funeral hall of the Sinsan University of the National Medical Center, and obtained money from it, and there is sufficient acknowledgement of the facts charged. 2) According to the statement of the victim AC, etc. of the victim AC which has credibility of the part concerning the victim AC, the court below acquitted the defendant of this part of the facts charged, even though the defendant deceiving AC in relation to the funeral hall of the L hospital and the funeral hall of the Sinsan University of the M

2. Determination on the grounds for appeal

A. In the crime of occupational embezzlement of the violation of the Specific Economic Crimes Act (Embezzlement), the intent of unlawful acquisition is the intent to dispose of another person's property in violation of his/her duties for the purpose of seeking the benefit of himself/herself or a third party. The representative director of a stock company withdrawn and used the company's money, and did not present evidentiary materials as to the place of use.