Defendant

A shall be punished by imprisonment for ten months, and imprisonment for eight months, respectively.

except that this shall not apply.

A. Defendant A (M) was the representative of E (hereinafter “E”) and L (hereinafter “L”) and Defendant B was the employee of Defendant A.

(However, Defendant B was the representative in the name of L. Defendant A entered into a contract to transfer E and L to F (hereinafter “instant transfer contract”) with F Co., Ltd. (hereinafter “F”) on January 22, 2010.

However, according to the transfer contract of this case, since December 1, 2009, the operation of all offices E and L from December 1, 2009 was agreed to be entrusted by Defendant B, Defendant B was entrusted with the management and operation of the company's funds by taking over the passbook, seal and passwords of the company's funds management by Defendant A from Defendant A after the conclusion of the transfer contract of this case. From that time, Defendant B was exclusively dealt with with the company's funds management and operation, and Defendant B did not have received a report or participated in the company's funds management.

In other words, as in the facts charged in this case, Defendant B used 75 million won for the repayment of obligations, such as public charges of E and L, which he received from Dongnam General Construction Co., Ltd. (hereinafter “Dongnam Construction Co., Ltd.”), as in the facts charged in this case, Defendant A was never involved at all.

Nevertheless, the judgment of the court below which found Defendant A guilty of the facts charged in this case is erroneous by misunderstanding the facts and affecting the conclusion of the judgment.

B. Defendant B (legal scenario) did not perform the obligation to be performed to the Defendants under the instant transfer contract, and did not return the obligation even though he continuously borrowed E and L funds.

In such a situation, even if Defendant B paid 75 million won for the completed portion received from the East-dong case to F, Defendant B shall be liable to pay money between the loan and E and L public charges to be borne by the F according to the instant transfer contract.