The violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) due to the bad debt depreciation.

A. Defendant 1) In order to pay 500 million won with the borrowed money borrowed from AT, Defendant 1 is a F Co., Ltd. (hereinafter “F”) around February 18, 2009.

(E) A Co., Ltd. (hereinafter “E”) on September 2009 after borrowing KRW 500 million.

As a result of full redemption, there was no intention to commit occupational embezzlement and illegal acquisition. 2) The punishment sentenced to each of the crimes listed in Articles 3-B(1), 3-B(3), 3-B(5) through 12, 3-3(3), and 5-D(1 year of imprisonment) of the judgment of the court of unfair sentencing are too unreasonable.

B. Prosecutor 1) misunderstanding of facts and misunderstanding of legal principles (not guilty part) of the instant facts charged, the part concerning occupational breach of trust through the provision of deposit goods and the part concerning the Defendant’s occupational breach of trust due to the disposition of compensating for bad debts against the Defendant, but the judgment of the court below which acquitted the Defendant on this part is erroneous in misunderstanding of facts or misunderstanding of legal principles. 2) The sentence imposed by the court below

2. Determination

A. We examine ex officio prior to the ex officio determination prosecutor and the judgment on the grounds for appeal by the defendant.

On December 20, 2004, the prosecutor issued a notice of change in income amount of KRW 9,084,843,00 for the defendant's 1999 when imposing KRW 3,211,69,692,650 to F Co., Ltd. (hereinafter "F") in relation to the embezzlement of the defendant's stocks, and issued a notice of change in income amount of KRW 9,084,84,843,000 for the reason that the victim F Co., Ltd. did not pay income tax after a revised return of change on January 17, 2005.