The guilty portion shall be reversed.

A defendant shall be punished by imprisonment for six months.

except that from the date of this judgment.

A. Defendant’s assertion (1) As M actually worked in H Co., Ltd. (hereinafter “H”) for each occupational embezzlement, there was no fact that Defendant embezzled M’s benefit.

In addition, the money paid as M’s benefit by the corporation I (hereinafter “I”) is not charged with embezzlement since the defendant was properly paid the money in return for his work, and there is no intention to acquire illegal money against the defendant.

Nevertheless, the lower court found the Defendant guilty of each occupational embezzlement by misapprehending the facts or by misapprehending the legal doctrine.

(2) Although the court below, upon obtaining M’s consent on the forgery and uttering of private documents, and the false entry and exercise of the original copy of a process deed, it found the Defendant guilty of all of the charges of forging and uttering of the above written consent and of false entry and exercise of the corporate registry based on such premise.

(3) In order to establish the crime of aiding and abetting occupational embezzlement against the Defendant, the crime of aiding and abetting occupational embezzlement should be the premise for the establishment of the crime of embezzlement against occupational duties of network G (hereinafter “the Deceased”) corresponding to the principal offender. The deceased merely received part of his/her own benefits in the name of P, and does not constitute embezzlement of P benefits.

In addition, the Defendant was unaware of the fact that P was registered as H’s employee and paid benefits.

Nevertheless, the lower court found the Defendant guilty of aiding and abetting the occupational embezzlement by misapprehending the facts or by misapprehending the legal doctrine.

나. 검사의 주장 (1) 사실 오인 ㈎ 특정경제범죄 가중처벌 등에 관한 법률위반( 배 임) 의 점에 대하여 피고인이 H의 이사로 취임한 1999. 10. 10. 이후 H 와 주식회사 J( 이하 ‘J’ 이라고만 한다) 사이에 서울 영등포구 Z 소재 건물( 이하 ‘ 이 사건 건물’ 이라 한다 )에 관한 임대차계약이 계속 갱신되었고, J이 이 사건 건물의 1/2 가량을...