The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

1. Summary of grounds for appeal;

A. Each transaction on the list of crimes listed in the indictment of misunderstanding the facts or misapprehension of the legal principles is committed prior to the establishment of the victim company, or because it is either a personal transaction of the defendant or is not attributed to the victim due to direct trade in foreign currency or free trade in foreign currency, etc., and thus, the victim company suffered losses equivalent to the amount stated in

It is not possible to see that the defendant obtained a reasonable amount of fee claim or received a reasonable amount of fee, and thus, he obtained a substantial pecuniary benefit.

subsection (b) of this section.

B. The sentence sentenced by the lower court (one hundred months of imprisonment) is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the court below on the argument of misunderstanding the facts and legal principles, the defendant entered into a joint venture agreement to establish the victim company on December 11, 2012 with C, D, and C, and the defendant transferred the defendant's possession before and after the contract date, the business based on the rights to transfer "G" and "N" belonging to the damaged subsidiary, etc., and the defendant decided to take charge of marketing business of the victim company. The defendant decided that the defendant will take charge of marketing business of the victim company. From February 21, 2013, the victim company was established to October 31, 2013, the first day after the victim company was established, until October 31, 2013, the defendant did not transfer the crime list 2, 4 through 6, 8 through 11, and the defendant did not transfer the victim's claims to N and did not transfer them to each of the victim company, and the defendant did not transfer them to each of the victim's claims to vest 13 and 7.