A defendant shall be punished by imprisonment for not less than eight months.

A. Although the part pointed out under the mistake of facts and misapprehension of the legal principles cannot be deemed as embezzlement, the judgment below erred by misunderstanding the facts and thereby admitting the defendant as embezzlement and thereby included in the embezzlement.

1) Attached Table Nos. 19, 69, 72, 78, 83, and 87 of the Crimes List Nos. 19, 69, 72, 78, 83, and 87 are the victim D Co., Ltd. (hereinafter “victim”).

2) There is no statement of transfer from the corporate bank account to the Defendant’s name account. 2) The remainder, excluding Nos. 155, 160, and 161, out of Nos. 146 through 162, is the sum of the remainder, 15,895,200, excluding No. 155, 160, and 161, that the Defendant transferred from the corporate bank account to the Defendant’s name, and thus, the Defendant is not embezzled.

3) Attached Table 8, 107, 145 Nos. 8, 145, 8, 200,000 won for the goods deposited in the Gyeongyang, Inc., Ltd., a business partner of the victim company. 107, 300,000 won for the collection of promissory notes delivered by the victim company to the business partner Oyang, and 145, 110,174, 222, 230, 231, 242, 242, 242, 100 won for the goods deposited by the defendant to the business partner of the victim company. 40,000 won for the goods deposited by the defendant, 14,000 won for the goods deposited by the defendant to the business partner of the victim company. 40,000 won for the goods purchased by the defendant, 30,000 won for the goods purchased by the defendant to the business partner of the victim.