The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. Some of the criminal cases of the defendant who paid attorney fees in the case of the defendant who is a foundation B (hereinafter “B”) which is a misunderstanding of facts and misunderstanding of legal principles, was rendered final and conclusive upon receiving a verdict of innocence.

Therefore, the above attorney fees are attorney fees paid by the defendant in connection with the lawful act of duties for B, which constitutes the payment of expenses incurred in performing the duties for B and thus, the defendant is not charged with embezzlement of the above attorney fees.

B. The sentence sentenced by the lower court (six months of imprisonment, one year of suspended sentence) is too unreasonable.

2. Determination

A. The Defendant and the defense counsel asserted to the same effect as in the original judgment, and the lower court rejected the Defendant and the defense counsel’s assertion in detail on the fourth or seventh side of the judgment.

In full view of the following circumstances acknowledged by the evidence duly admitted and investigated by the lower court, the lower court’s determination is justifiable on the grounds that the Defendant, as shown in the lower judgment, could sufficiently recognize the fact of embezzlement by arbitrarily using a total of KRW 77 million for the appointment of a criminal case attorney at a criminal case against an individual.

Therefore, the defendant's mistake of facts and misapprehension of legal principles are without merit.

① The Defendant was accused of embezzlement of approximately KRW 15 billion through KRW 16 billion on May 24, 2012, and was under investigation by an investigative agency, and was under investigation and was under custody of himself.

B out of the funds, criminal attorney fees related to the above case were paid.

② As a result of the investigation and trial on the instant case, the Defendant’s failure to carry out the development project of the Suwon Land that was carried out by his/her company is serious, and the Defendant’s failure to carry out the project is worth KRW B.