All the judgment below is reversed.

Defendant

A 5 years of imprisonment, Defendant B 3 years and six months of imprisonment, and Defendant C.

1. Summary of grounds for appeal;

A. The punishment (five years of imprisonment) sentenced by the court below against Defendant A (unfair assertion of imprisonment) is too unreasonable.

B. Defendant B’s assertion of mistake of facts does not constitute a conspiracy with Defendant A and embezzlement; there was no participation in the process of manipulating inventory or securing tobacco; Defendant A was aware that the normal tobacco received by the tobacco company for compensating for losses from the tobacco company was disposed of at a low price, and the victim L Co., Ltd. (hereinafter “damage Co., Ltd.”).

(2) Although the court below found Defendant B guilty of the charge of embezzlement of tobacco owned by it, the court below erred by misapprehending the facts and adversely affecting the conclusion of the judgment. 2) The court below’s decision on the grounds of unfair sentencing (three years and six months of imprisonment) is too unreasonable.

C. Defendant C1) Defendant C’s assertion of misunderstanding of facts as indicated in the instant facts charged, did not have any tobacco that begins with the name “NNN” or “NNY” as well as tobacco that begins with the name “ENNN”, and began tobacco transactions with Defendant B at the beginning of early 2012. Tobacco acquired and sold from Defendant B is not more than half of the quantity indicated in the list of crimes as indicated in the judgment of the court below, and even though the tobacco was not aware of the fact that it is stolen, the court below found Defendant C guilty of all the charges against Defendant C, thereby affecting the conclusion of the judgment. 2) The court below erred by misapprehending the facts and misapprehending the facts, thereby adversely affecting the conclusion of the judgment.

2. Determination

A. Prior to the judgment on the grounds for appeal ex officio, the prosecutor shall examine the reasoning for appeal ex officio, and the prosecutor shall change the name of tobacco, among the facts charged against the Defendants, which begins in the trial, to the name of "lebluor or Eradical Right", from among the crimes committed against the Defendants, to the name of tobacco, which begins in the trial.