The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

1. Summary of grounds for appeal;

A. In spite of the fact that the Defendant had remitted KRW 426,541,701 out of the sales proceeds of KRW 1,097,066,915, which was collected and kept in custody for the victim Korean branches of Korea Co., Ltd. (hereinafter “victim”), the lower court determined that the Defendant embezzled KRW 748,895,704 in total by remitting only KRW 348,171,21 among the sales proceeds of the above sales proceeds to the victim.

Therefore, the court below erred by misapprehending the legal principles and affected the conclusion of the judgment.

B. The lower court’s imprisonment (three years and six months of imprisonment) on the ground of unreasonable sentencing is too unreasonable.

2. Determination

A. From September 2007 to December 27, 2013, the Defendant: (a) sold wheat and wheat produced by the victim at the victim’s D points to customers; and (b) sold them to E on January 9, 2010; (c) transferred KRW 3,400,000 for sales proceeds to one bank account in the name of the Defendant; and (d) embezzled them for personal use, such as entertainment expenses; and (e) sold them for the victim’s products; and (e) embezzled them for the victim at one bank account in the name of the Defendant; and (e) transferred KRW 1,097,06,915 for total sales proceeds over 235 times during the period from September 27, 2013 to December 27, 2013; and (e) transferred KRW 1,097,066,915 to the Plaintiff’s account in the name of the Defendant bank, Korea Bank; and (e) transferred the remainder to the victim’s account at his own discretion to 371,184,174,157.

B. The lower court found all of the charges guilty based on the evidence adopted and examined by the lower court.

C. Of the money that the Defendant received by the Defendant, the judgment of this Court is as stated in the attached Table 2, in addition to KRW 348,171,211, which was admitted at the original trial.