1. Of the judgment of the first instance, the part against the defendant in excess of the amount ordered to be paid below is revoked, and that part is revoked.

1. The scope of the judgment of this court: (a) the Defendant embezzled KRW 1,364,456,872 by appropriating the Plaintiff’s deposit, cash, and transaction price; (b) disposed of the amount equivalent to KRW 101,470,740 for agricultural products, such as rice and powder powder, which the Plaintiff Company kept for the purpose of sale, and embezzled the price; (c) by transferring the Plaintiff’s credit payment claim amounting to KRW 44,770,80 for the customer of the Plaintiff Company to E; and (d) by neglecting any violation of the law or any duty such as the issuance of a false invoice, while performing the Plaintiff Company’s business, thereby causing damage to the Plaintiff Company.

Appellanting the Defendant’s tort under the Civil Act or damages under Article 401-2 and Article 399 of the Commercial Act, each of the above amounts was the total of KRW 1,606,061,142,412 (i.e., KRW 1,470,470,740, KRW 1,364,456,872, KRW 45,214,80) and damages for delay.

The first instance court: (a) as to the Plaintiff’s claim, the Defendant withdrawn KRW 8,977,848 from the Plaintiff Company’s account over 13 times from February 19, 2016 to September 21, 2016, and embezzled it; and (b) even if there was no transaction between the Plaintiff Company and the J Association, the Defendant remitted KRW 22,00,000 as the price for the goods to the J Association, and embezzled it.

Recognizing the claim as to the above (4), the Defendant committed a violation of law by omitting cash sales and issuing a false tax invoice or by neglecting its duties, thereby causing damage to the Plaintiff Company as well as KRW 40,090,875, and the amount of corporate tax and local income tax paid for the year 2014 and the year 2015 and the year 2016 and the year 2016, by making a false report or false report to the Plaintiff Company, among the four-party insurance proceeds that the Plaintiff Company owes to pay, KRW 7,116,00,00, respectively.

Recognizing that the Defendant’s total amount of KRW 126,341,953 to the Plaintiff: Provided, That the first instance court’s order is “126,341,952 won” by mistake of calculation.