A. According to relevant evidence, such as X’s statement, regarding embezzlement 1), the Defendant is a promissory note with a face value of KRW 450,000,000 (hereinafter “instant Promissory note”) issued on September 11, 2013 in the name of J Medical Foundation X-V from J Medical Foundation V.

(2) At the time of issuance of the bill, it is recognized that the court below made an agreement with the victim U on the discount amount of KRW 1,90,000 out of the discount amount. Nevertheless, the court below acquitted the victim of this part of the facts charged. The court below found the defendant not guilty of this part of the facts charged. The court below found that the unpaid amount of L was 2,70,000 won and the unpaid amount of M was 2,50,000 won, according to the statement prepared by F on behalf of L and M as to the violation of the Labor Standards Act with respect to L and M, the court below found the unpaid amount of L and M not guilty of the portion exceeding the amount exceeding it.

B. The lower court’s sentence of unreasonable sentencing (six months of imprisonment, two years of suspended execution, two years of social service, 80 hours of imprisonment) is too uneased and unreasonable.

2. Judgment on the assertion of mistake of facts

A. On September 13, 2013, the summary of this part of the facts charged is as follows: (a) around September 13, 2013, the victim U U requested X a discount on one of the promissory notes, which are issued under the name of Jmedical Foundation V, namely, “W, 450,000,000 won at face value,” W, 450,000,000 won at face value, and on September 11, 2013 of the date of issuance and March 30, 2014; and (b) X requested the Defendant to pay a discount on the above promissory notes on September 16, 2013; and (c) X, upon requesting the Defendant to pay the discount on the said notes to the victim; (d) the Defendant received the said promissory notes from X on September 16, 2013; and (e) the Defendant received the said discount from the company’s office located in the Seoul Special Metropolitan City, and (e.g., KRW 30, 370.