The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

1. Summary of grounds for appeal;

A. As to the guilty portion of the judgment of the court below (unfair punishment), the punishment of the court below against the defendant is too unreasonable.

B. As to the acquitted portion of the judgment of the court below on the prosecutor (in fact-finding and unreasonable sentencing), the court below erred by misapprehending the facts, and it is unfair that the sentence against the defendant is too unfeasible and unreasonable.

2. Judgment on the prosecutor's assertion of mistake of facts

A. The summary of this part of the facts charged is that the Defendant: (a) kept for C a promissory note (F) received from E on December 29, 2008 under the pretext of the construction cost executed by C (hereinafter “C”) subcontracted from E; (b) did not deposit KRW 34,885,00 in the corporate account at a discount rate of 34,885,000,000 at the name-free discount of the said promissory note in the name-free place (hereinafter “U-dong”) around January 6, 2009; and (c) deposited the Defendant’s personal creditor and X, the Defendant’s personal creditor, into the corporate bank account; and (d) embezzled it by means of arbitrarily paying KRW 15,00,00 to X.

B. The lower court found the Defendant not guilty of this part of the facts charged on the ground that it is insufficient to recognize that the Defendant embezzled the above money to the intent of unlawful acquisition, on the ground that there was a lack of finding that X was paid more money than the construction cost to be paid to X, on the ground that the Defendant, at the time of paying KRW 15 million to X, had to pay the construction cost to X, such as X’s Y elementary school.

C. On January 6, 2009, the following circumstances acknowledged by the court below based on the evidence duly adopted and examined by the court below, i.e., the Defendant’s name in promissory notes (F) with face value of KRW 39,330,000 at a non-permanent area of Jung-gu, Seoul around January 6, 2009.