All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court (four years of imprisonment) is too unreasonable.

B. The lower court, among each of the facts charged in the instant case, found that: (a) as to each embezzlement against the victim J on November 23, 2012; (b) November 27, 2012; and (c) December 5, 2012, the Defendant voluntarily released part of the amount of investment received from the partner’s partner for personal purposes; (c) the evidence submitted by the prosecutor alone is insufficient to prove that the Defendant had expressed an intent to obtain unlawful acquisition of the amount that was withdrawn for personal purposes on each of the aforementioned dates.

In light of the above, innocence was pronounced.

However, in a case where the defendant received a partner's money from the injured party and used it for his own personal purpose without settling it with the injured party, the crime of embezzlement is established even if there was a separate expense paid by the defendant in advance, and the defendant paid 75 million won premium in advance with his own money for the same business with the injured party. Thus, the judgment of the court below which acquitted the defendant as to each embezzlement, is erroneous in the misapprehension of facts, which affected the conclusion

2) The sentence sentenced by the lower court is too unhued and unreasonable.

2. Determination as to the prosecutor's assertion of mistake of facts

A. The summary of this part of the facts charged is as follows: (a) on November 2012, 2012, the Defendant entered into a trade agreement with the victim J and 1/2 by investing one-half of each of the H hospitals located in the H Hospital G in Changwon-si, Changwon-si, Changwon-si; and (b) on November 20, 2012, the Defendant entered into a trade agreement with the Defendant with the content that the instant restaurant and the Kafe (hereinafter “instant restaurant”) run together within the L in Changwon-si, Changwon-si, Changwon-si, Changwon-si; and (c) on November 20, 2012, the victim transferred KRW 70 million to the Agricultural Cooperative account in the name of the Defendant’s wife M to the Defendant’s KRW N (N).

1) On November 23, 2012, the Defendant voluntarily withdrawn KRW 4,600,000 from the Agricultural Cooperative Account in M M’s name, and the Defendant’s individual.