The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts: (a) Of the facts charged in this case, the embezzlement of the victim D was completed on April 20, 1998; (b) since the construction of the building was completed at one-half of the construction expenses; (c) the distribution of profits and losses was completed; and (d) the loans of this case secured by public real estate were owned. Therefore, this part of the embezzlement amount is part 1/2 of the victim D’s share; (d) the payment of KRW 190 million to Q, who is the holder of the highest provisional attachment on September 17, 1998, was made to repay the debts of KRW 190 million to Q, who is the holder of the highest provisional attachment on September 17, 1998; (d) the construction of the building was completed at the time of the formation of the instant agreement; and (e) the construction price was fully paid to the O; and (e) there was no causal relationship between the victim and the victim’s disposal act; and (e) the remaining amount should be deducted from the victim’s J for more than 12 months.

Nevertheless, the court below found all of the charges of this case guilty, and the judgment of the court below erred by misunderstanding the facts and affecting the conclusion of the judgment.

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

2. Determination:

A. Comprehensively taking account of the evidence duly admitted and examined by the lower court and the first instance court as to the assertion of mistake of facts.