The judgment below

The guilty part against Defendant A and Defendant B shall be reversed.

Defendants each.

1. Summary of grounds for appeal;

A. A. The prosecutor of the Seoul Special Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) is not guilty part against Defendant B. The Defendant was the first trade name of G Co., Ltd. (hereinafter “victim Co., Ltd.”) and changed on August 10, 2004, but did not distinguish before and after the change of trade name.

As the representative director of the national tax refund, 1.464,409,50 billion won is transferred to the national bank account under the name of the company and then the amount of one billion won is transferred to the national bank account under the name of the defendant around May 29, 2007, which constitutes a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement).

The early shareholders refer to K, Q, AS (AT), AV, AX, BA (B, BC), etc.

The money invested in the damaged company is a kind of investment that is based on the shareholder status.

Therefore, the above shareholders have borrowed money from shareholders, officers, or employees for short-term loans that can be transferred separately from the status of shareholders.

could not be deemed to have held the claim.

The above shareholders did not have the awareness that they will transfer their shareholder status at the time of the agreement, and some shareholders were entitled to sell some commercial buildings from the damaged company as a substitute even after the transfer of shares.

Even if there was a comprehensive transfer or acquisition of shareholder status based on the share transfer agreement, it is difficult to view that the Defendant had a claim more than one billion won against the victimized company at the time of committing the crime, since the value of the principal and short-term loan claim cannot be assessed as its face value in light of the progress of the business.

B) Around June 4, 2007, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) and managed the L shopping mall, which is a newly built building by the damaged company, and the Defendant’s wife A is a director of the Defendant’s wife A (hereinafter “L”).

BJ.