Defendant .

A. Defendant A (1) receiving a refund of KRW 119,896,700 paid under the name of the representative director of the Victim A Co., Ltd. (hereinafter “I”) and KRW 78,610,600 paid under the name of the representative director of the Victim P Co., Ltd. (hereinafter “P”) in the name of the victim P Co., Ltd. (hereinafter “I”) as remuneration for the performance of duties as the representative director, and thus, it cannot be deemed embezzlement.

(2) The sentence imposed by the lower court (five years of suspended sentence for imprisonment with labor for three years) is too unreasonable.

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

C. (1) According to the evidence submitted by the prosecutor (1) of the prosecutor, misunderstanding of facts and misunderstanding of legal principles (a) the Defendants’ H bank’ violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) against the H bank (the part not guilty in the grounds), the fact that the Defendants conspired to submit a false construction contract form to H (hereinafter “H bank”) to which the construction amount was unfaced and acquired by borrowing KRW 1 billion on June 18, 2018.

Nevertheless, the court below found the Defendants not guilty of this part of the facts charged on the ground that there is no causal relationship between the Defendants’ submission of false construction contract and the lending of the loan, and erred in the misapprehension of the rules of evidence.

(B) According to the evidence submitted by the prosecutor that Defendant A violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) by the method of paying provisional payments to Defendant A, the fact that Defendant A withdrawn KRW 650 million from the method of paying provisional payments to CMedical Foundation (hereinafter “C Medical Foundation”) and embezzled is recognized. However, whether Defendant A’s lawsuit is authentic is true.