The remainder of the compensation order, excluding the compensation order, shall be reversed.

A defendant shall be punished by imprisonment for one year.

A. In regard to the embezzlement under Article 1-1(a) and (d) of the lower judgment’s criminal facts, the Defendant borrowed a sum of KRW 60 million from his wife and borrowed KRW 60 million from his wife to the victim E (hereinafter “victim E”).

(2) As to the embezzlement of Section 1-2(b), (c), (e) and (f) of the lower judgment’s criminal facts, the money recorded in the above criminal facts was paid as part of the Defendant’s unpaid wages in January and February, 2012, and thus does not constitute embezzlement.

3) Regarding the embezzlement of the above criminal facts No. 1-h of the court below, the defendant used the money recorded in the above criminal facts for the victim company, and paid 100,000 won per month, and thus does not constitute embezzlement. 4) As to the crime No. 2-A of the court below's criminal facts, the victim company is one company with one actual shareholder, and thus, even if the defendant set the salary without the resolution of the general meeting of shareholders, it does not constitute the crime of breach of trust.

B. The lower court’s sentence of unreasonable sentencing (one year of imprisonment, two years of suspended execution, and 80 hours of community service) is too unreasonable.

2. Determination

A. Regarding the assertion of mistake of facts, the following circumstances are acknowledged by the evidence duly adopted and investigated by the court below, namely, ① even if the defendant borrowed KRW 60 million from the wife and restored his/her credit status, this is merely an individual obligation owed by the defendant against his/her wife, but cannot be deemed as an obligation owed by the victim company. ② The defendant borrowed 60 million from the wife at the time of the police investigation.