The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Fact-misunderstanding 1) As to paragraph (1) of the judgment of the court below, the Defendant: (a) was awarded a subcontract for the installation of automatic text work among F hospital construction to R 2,875,450 won; and (b) the construction of light text partitions to R 22,875,450 won; (c) on the ground that R d's business registration certificate is not available to issue tax invoice; (d) remitted the difference of KRW 70,875,450 (70,846,00 won - 47,9700 won - 47,970,970,550 won to R 22,875,450 won; and (e) the Defendant did not obtain any money for light construction work; and (e) did not cause any damage to the victim.

2) As to paragraph 2 of the decision of the court below, the Defendant: (a) performed the Dog and Doggla Corporation among F Hospital Corporation.

The amount of 11,00,000,000 construction cost to be paid to S Company T was erroneously remitted to I, and I remitted to T only KRW 8,00,000,000 out of the money to 3,00,000 on his own use.

Therefore, the Defendant agreed to deduct 3,00,000 won not paid to I and T from household production personnel expenses among H University Nursing Environment Improvement Works, and to reimburse T. 3,00,000 won out of 6,035,000 won which was paid from the injured party as I’s personnel expenses, shall be paid to T. 1,135,000 won (6,035,000 - 3,000 - 1,900,000 -1,900,000 won - 0,000 won for actual official seal acquisition) as stated in the judgment of the court below. 3) As to paragraph (4) of the judgment of the court below, the Defendant had the injured party pay 6,00,500,000 won for the price development from the victim’s account under the name of Cheongju Industrial Development Co., Ltd. to 00,300,000 won under the name of Cheongju Industrial Development Co.