Defendant shall be punished by a fine of five million won.

The above fine shall not be paid by the defendant.

A. misunderstanding of facts or misapprehension of legal principles (1) The embezzlement No. 1 of the facts charged in the lower judgment (6 million won on February 27, 2011, 200 million won on April 1, 201, 200 million won on April 6, 201, and 8.6 million won on April 6, 2011): This part of the amount is not a money specified for the purpose, but a money transferred by the Defendant under the consent of the victim and used it for other expenses for processing, etc., and thus, embezzlement is not established.

(2) The embezzlements No. 2 and 3 of the original facts constituting the crime of the court below (the part of KRW 12.2 million in the name of agreement with G on February 17, 2012, and KRW 7.5 million in the name of attorney-at-law on March 9, 2012): The above money is unclear, but it is not arbitrarily consumed because the victim knew of its place of use, including both the victim's activities and other cost for daily work or daily work with the victim, etc. ( even though the defendant made a confession in the course of investigation, the part was only partially used for his own personal purpose, and it is impossible to prove it as the part was accurately used for the personal purpose. However, the court below found the Defendant guilty of his confession of the facts charged, and thus, there is a misapprehension of the legal principles as to the credibility of confession. (b) The court below's imprisonment with prison labor for the defendant against the unjust defendant (the suspension of execution of the execution of the sentence of June 28, 2012).

2. Summary of the facts charged and the judgment of the court below

A. The summary of the instant facts charged was that the Defendant, around February 2010, at the victim C’s request from the victim, came to know of the victim while performing artificial insemination work in the sports luminous Ma, operated by the victim C. Since August 2010, the Defendant managed the said Mana upon the victim’s request, and the victim sold the said Mana around January 201.

1. Around February 15, 2011, the Defendant is under the name of the victim managed by the Defendant upon request of the victim C to make an investment in the shares to prepare for a tax return.