The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

Seized evidence 9 to 13, 15, .

1. Summary of grounds for appeal;

A. As to the embezzlement case of Defendant 1’s misunderstanding of facts, the lower court found Defendant 1 guilty of this part of the facts charged, even though it did not constitute embezzlement, on the ground that the sales amount of KRW 70 million out of the sales funds was not recognized under the AA’s permission, after selling the said game room upon the request of the victim U’s unemployment owner who is the unemployment owner of the K Games.

2) The sentence sentenced by the lower court to the Defendant (a year and six months of imprisonment, confiscation, and collection) is too unreasonable.

B. The sentence imposed by the prosecutor (unfair sentencing) by the lower court is too unfasible and unfair.

2. According to Article 44(2) of the Act on the Promotion of ex officio Determination of the Game Industry, in the event that tangible and intangible results acquired through the use of game products are exchanged, the proceeds of such crime should be confiscated as necessary, and if such proceeds cannot be confiscated, the value thereof should be collected additionally.

(1) The defendant should have earned a total of 87,169,000 won from June 1, 2015 to December 16, 2016, and (2) the total of 36,90,000 won from the business of operating a game by himself/herself from July 2016 to October 2016 (i.e., 300,000 won x 123 days x 123 days x 106 days), and (iii) the defendant transferred G Gameland, H Gameland to E, 00, 06, 00, 06, 00, 06, 00, 06, 00, 000 won from E in operating each of the above games together with E, 60,000,000 won in total from July 16, 201, 200 to 305,005, 16,007.

Nevertheless, since the lower court collected only KRW 160,069,00 from the Defendant, the lower court cannot avoid reversal.