The guilty part (excluding the part not guilty) shall be reversed.

A defendant shall be punished by imprisonment for one year.

A. The lower court erred by misapprehending the facts and adversely affecting the conclusion of the judgment, as it found the Defendant guilty of all of the separate embezzlements stated in the instant facts charged, although the separate embezzlement of the facts charged in the judgment of the lower court included some of the following.

① In the case of [Attachment D] No. 10] No. 10, the Defendant did not withdraw KRW 2.550,000 from the Korean bank account on January 27, 2012 and embezzled.

② In the case of [Attachment E] No. 11] in the judgment of the court below, the defendant withdrawn 4 million won from the E bank account on June 3, 2011 to the same account on the 15th of the same month. In the case of [Attachment 17], the defendant withdrawn 1.8 million won from E bank account on March 17, 2011, and deposited the above amount again on the 29th of the same month, and the defendant did not embezzled the above amount.

③ In the case of No. 23, the actual operator of E paid real estate appraisal fees to the Korea Appraisal Board, and the Defendant withdrawn KRW 11,500 on June 9, 201 from the E’s national bank account, and paid the said amount to C.

B. The lower court’s sentence of unreasonable sentencing (two years of imprisonment) is too unreasonable.

2. Judgment on the assertion of mistake of facts

A. (1) According to the evidence duly admitted and examined by the court below, the defendant was fully in charge of management of D’s bank account (L), E’s bank account (i.e., M, N), and national bank account (O) from October 207 to H bank account, upon receipt of a request from D and E’s actual operator C to manage the above company’s funds. The defendant started to use the funds by transferring KRW 50 million from E’s bank account to H bank account on June 22, 201 without C’s instruction.