The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

However, the above punishment shall be imposed for a period of four years from the date this judgment becomes final and conclusive.

The summary of the grounds for appeal (misunderstanding the facts of the Defendant or misapprehending the legal principles regarding each of the facts charged in the instant case ① The Defendant was a person in charge of accounting of E Co., Ltd. (hereinafter “E”) operated by D as his/her wife, but only performed accounting according to D’s instructions, but did not take part in D’s bribery and each of the embezzlement crimes.

In particular, D did not attend the site when it requests N to provide additional funds of KRW 2 billion, or when it received N’s checks equivalent to KRW 2 billion, and D did not take part in D again by dividing 200 million of the check into two bags even when it delivers S a bribe of KRW 200 million.

② As to the embezzlement of KRW 2 billion by N’s multi-level financial company funds of KRW 2 billion (criminal facts stated in the lower judgment)

Ⅲ 1. Paragraph 1. N’s use of the check amounting to KRW 2 billion granted by N constitutes an ex post facto act of punishment and thus, the crime of embezzlement is not established. Since the Defendant’s use of the check amounting to KRW 2 billion granted by N constitutes an ex post act of punishment.

(3) The facts constituting an offense of offering a bribe of KRW 200 million (the facts stated in the judgment below).

Ⅲ 2. Paragraph 2. D’s giving KRW 200 million to prosecution officials S is paid as an introduction fee to help N to invest KRW 30 billion in E, and it is not a bribe in relation to S’s duties.

(4) As to the embezzlement due to the repayment of KRW 800,000,000 of AU funds (criminal facts stated in the judgment below)

Ⅲ 3. The amount of KRW 800,000 invested by AU in the paragraph (A) was used to repay the existing debt, etc., and D repaid the above KRW 800,000 with the approval of M, a N’s agent. As such, the performance against AU was performed under a normal procedure for E and not embezzlement.

(5) 480,1840,000 won shall be paid excessively or falsely as bonus to employees.