The judgment below

The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

except that this judgment.

1. Summary of the grounds for appeal (misunderstanding of facts as to the crime of embezzlement on duty as stated in the judgment below and misunderstanding of legal principles)

A. The lower court recognized the Defendant’s establishment of the crime of embezzlement on duty, but the lower court erred by misapprehending the facts and by misapprehending the legal principles as delineated below.

1) The lower court determined that the Defendant’s act of raising funds was the crime of embezzlement in the course of business. However, the Defendant does not specify the details of the Defendant’s use of funds, the purpose of creation, etc., and does not specify the specific intent of unlawful acquisition at any stage of the act of raising funds. As such, the lower court’s dismissal judgment on this part of the facts charged should be sentenced to the Defendant’s crime of embezzlement (hereinafter “1 assertion”). However, the lower court recognized the Defendant’s crime of embezzlement in the course of business, but the lower court also raised funds to raise funds related to the operation of I, such as the funds to be paid to the Defendant in the name of the Defendant, and the funds raised by the Defendant in order to raise funds related to the operation of 161,254,250 won, which was 164,163,375 won, and 284,163,780 won, which was 300,000 won, which was 139,942,780 won.

On the other hand, the Defendant cannot be deemed to be charged with embezzlement in the course of business (hereinafter referred to as “2 allegation”), and the lower court recognized the full amount of the tax amount entered in the benefit ledger as embezzlement, but the benefits actually paid can only be recognized as embezzlement. As such, the amount exceeding the amount actually paid can only be recognized as embezzlement (hereinafter referred to as “3 allegation”). B. The lower court’s punishment against the Defendant (a year and six months of imprisonment, a suspended execution period of three years, and a community service period of 200 hours) is too unreasonable.

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