A. Fact-misunderstanding or misunderstanding of legal principles 1) Defendant operated

D Co., Ltd. had the authority to use and dispose of the steel bars that the victim joint construction company, G Co., Ltd., and Daelim Industry Co., Ltd. had been in charge of processing.

2) Even if there was no power to use or dispose of the steel bars to D Co., Ltd.

Even if the victim company consented to the processing and supply of the scrap that D corporation received from the victim company for the other company, the victim company accepted in advance.

3) The Defendant did not have any unlawful acquisition intent to embezzled steel bars from the victim companies.

B. The punishment sentenced by the lower court (two years and six months of imprisonment) is too unreasonable.

2. Determination

A. The following facts can be acknowledged according to the evidence duly adopted and examined by the lower court on the ground that the lower court erred by misapprehending the legal doctrine or misapprehending the legal doctrine.

A) On September 2009, the victim joint construction company purchased approximately KRW 539 tons of steel bars to be used at the “E” site in approximately KRW 370 million from the Han River Corporation, etc. AD and AE (hereinafter “D”) around that time. AD, a subcontractor, was in charge of processing the said steel bars. On October 13, 2009, the victim joint construction company confirmed D’s default and received KRW 29 tons of the remaining steel bars from D’s workplace.

B) The victim G Co., Ltd., the subcontractor of the “H”, was in receipt of approximately 736 tons of the steel bars purchased from July 2009 to October 2009, and was supplied 43 tons of the processed products. Around October 13, 2009, confirmed the default of D and received 43 tons of the remaining steel bars from D’s workplace.

C) The victim large forest industry corporation purchased steel bars to be used at the “I” site, and then entrusted the processing of approximately KRW 7,515 tons from December 2, 2009 to October 2009 via K Co., Ltd., which is the subcontractor, with approximately KRW 7,515 tons of steel bars. The processing is completed.