The judgment below

Of them, the part on Defendant B shall be reversed.

Defendant

B shall be punished by a fine of 12,000,000 won.

Defendant .

1. The summary of the grounds for appeal is unreasonable because each punishment (eight months of imprisonment) imposed by the court below on the Defendants is too unreasonable.

2. Determination:

A. The fact that Defendant A was in the first instance and all of the instant crimes were recognized, and that Defendant A was against the Defendant is favorable to the Defendant.

However, the defendant alleged that the amount embezzled by the defendant was less than 50 million won, and that the amount was not less than 80 million won, and that the damage was not completely recovered, the defendant entered into a business partnership agreement with the victim and invested the amount equivalent to each of 80 million won as its investments. Since settling accounts with the victim, only 30 million won less than 50 million won embezzled by the defendant, excluding 50 million won embezzled by the defendant, and 10 million won was already recovered from the defendant's losses, although the victim argued that the amount remitted to the defendant's account at the time was about 59 million won and the victim was also paid in cash and check, it is difficult to find that there was no more evidence to acknowledge that the defendant received 80 million won from the victim's investment and the above 100 million won was to be recovered from the above investment and the above 50 million won was to be more difficult, in light of the fact that the defendant received 50 million won more investments from the victim.

Therefore, in this case where the victim is dissatisfied with the settlement of accounts, it is only the fact that he received the settlement amount of KRW 10 million.