All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) by Defendant A cannot be acknowledged when Defendant A withdraws money from the account of Defendant I Co., Ltd. (hereinafter “victim Co., Ltd.”).

A) On November 4, 2013, around 1 through 3, 2013, the representative director of the victim company's registered company was illegally changed from A to Y, but the defendant A maintained the status of the representative director of the victim company, and the defendant A was expected to withdraw the funds of the victim company, as representative director, temporarily withdrawn this part of the funds for the protection of the assets of the victim company, and deposited them again after the recovery of management rights.

B) The withdrawal of this part of the money by A, who is the defendant 4,5,10 to 13,00 per annum of the crime list in the holding of the court below, is justified from the victim company.

Defendant

A disbursed part of the above money at the expense of applying for registration of authentication and change (ever 4) in the course of restoring the status of the representative director who illegally deprived of it, or disbursed it at the expense of the attorney in relation to the dispute over the management rights of the victim company (ever 10,11 a year), and the part of it was re-deposited to the victim company (ever 12,13). C) in the judgment of the court below, the deposit of this part in the form of a representative director's deposit with the victim company in the form of a deposit by the representative director at the victim company is in accordance with the comprehensive delegation of business affairs of the defendant A. Since the Z claimed the loan claim against the defendant against the defendant and executed the provisional seizure against the personal property of the defendant Gap, the defendant received the representative director's deposit in order to prepare for it with the advice of the lawyer who is a legal expert, and the statement at the prosecutor's office that corresponds to this part of the facts charged is made at the court of the court below.