The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

【Judgment on Grounds for Appeal】

1. The decision of the court below against the defendant in light of the summary of the grounds for appeal is unreasonable because the punishment of the court below (two months of imprisonment, two years of suspended execution, and 120 hours of community service order) is too unreasonable.

2. The instant crime committed by the Defendant, while engaging in business with the victim, is embezzled by arbitrarily using the money of KRW 22.55 million received from a third party in relation to his/her business for personal purposes, and needs to be punished by strict punishment in light of the content of the crime, amount of embezzlement, etc.

However, since the defendant and C have no record of punishment for the same crime, the actual amount of damage is the amount equivalent to the victim's share ratio out of the embezzlement. The crime of this case was committed by the defendant in the course of handling the business relationship with the defendant's account in the name of the defendant, and the defendant received and disbursed the income, such as deposit, from the account in the name of the defendant. The defendant's living expenses and credit card payment are insufficient due to the lack of living expenses and credit card payment, so it is not highly likely that the defendant might be criticized for the defendant because it was used for living expenses or credit card payment due to the income arising from the business relationship deposited in the defendant's account. The defendant argued that he paid the amount of 12 million won with his own personal funds for the business of this case, and submitted his own supporting materials, and considering other various circumstances such as the defendant's age, character and conduct, motive, environment, motive, means and consequence of the crime, the circumstances after the crime, etc., the punishment of the court below is inappropriate.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit.

[The reasons for the decision of multiple times] Criminal facts and summary of evidence are criminal facts against the defendant recognized by the court and their related facts.