Defendant shall be punished by a fine of KRW 1,500,000.

The above fine shall not be paid by the defendant.

A. The fact that the defendant, as stated in the judgment of the court below, withdraws eight million won out of the price of the goods of the victimized company, but the amount of KRW 2,188,425 among them, was remitted to the customer as normal price of goods, and the remaining KRW 5,811,575 was brought to the defendant's secret three-month wage, and all there was no intention of illegal acquisition, the judgment of the court below convicting the defendant of the facts charged is erroneous.

B. The lower court’s sentence of unreasonable sentencing (fine 1.5 million won) is unreasonable on the ground that it was unreasonable.

2. Judgment on the assertion of mistake of facts

A. The summary of the facts charged is that the Defendant has been engaged in the sale and collection of goods from July 10, 2012 to December 31, 2012 as the head of the business team of Seocho-gu Seoul Victim Co., Ltd. D.

On March 12, 2013, the Defendant embezzled KRW 8,00,000 by withdrawing KRW 16,645,820, which is a part of the goods price, for the victim company, and then consuming KRW 8,000,00, which is a part of the goods price, for the victim company.

B. The lower court found the Defendant guilty of all the facts charged on the ground that the lower court’s judgment and the investigative agency’s statement, accusation statement, transaction statement, and investigation report were admitted as evidence.

C. According to (1) evidence submitted by the lower court in part 2,188,425 won and electronic tax invoices submitted by the Defendant, and the statement of details of transactions, the following circumstances are recognized.

① On March 12, 2013, the Defendant received the amount of KRW 16,645,820, which the victimized company supplied to G, which is a business partner company, from the remittance of KRW 16,645,820 to the account under the name of K Co., Ltd. and made the remittance of KRW 8 million among them to

② On the day when the Defendant received remittance of KRW 8 million, the Defendant remitted KRW 2,188,425 to L, a customer of the victimized company, the amount of goods in the name of the victimized company.

In light of these circumstances, the above KRW 2,188,425 is damaged.