The judgment below

Of them, the part against Defendant A shall be reversed.

Defendant

A shall be punished by imprisonment with prison labor for a year and six months.

Defendant

C.

1. Summary of grounds for appeal;

A. Defendants A) 1) misunderstanding the facts of the lower judgment (1) as to paragraph (1) 1(a) of the 2014 Highest 524 "A" as indicated in the judgment of the lower court: (a) there was no property in the custody of the Defendant for the victim since there was no money that is the object of embezzlement when the Defendant operated the victim corporation, taking into account the profits and expenses of the victim corporation, and there was no fixed intent and personnel expenses of its employees; (b) there was no crime of embezzlement against the victim corporation; and (c) the Defendant paid personal funds in cash or funds borrowed from personal funds or his mother to the victim corporation account in cash or paid to its customers; and (d) the amount that the Defendant received as stated in this part of the charges was to receive additional payments from the medical corporation of the victim corporation at the time of the instant case without unlawful acquisition intent; and (c) the amount of embezzlement of the victim corporation at the time of the first instance judgment, other than the amount of embezzlement or embezzlement of funds paid by the Defendant to the victim corporation’s account on the date of his own credit card 10.

(2) As to Section 2 of the 2014 High Order 524, the judgment of the court below, C had actually worked in the victim corporation during the period specified in this part of the facts charged, and the amount transferred by the defendant to the account of Section C from time to time by the defendant.