The judgment below

The guilty portion against Defendant B shall be reversed.

Defendant

B A person shall be punished by imprisonment for one year.

Defendant

B.

Ⅰ. Determination on the grounds for appeal by the Defendants

1. In this subsection, Defendant A (hereinafter referred to as “Defendant”) is limited to “Defendant,” and Co-Defendant A does not attach “Defendant,” and only indicate his name.

The method of writing against the Defendants under Paragraph 2 is also the same.

The summary of the grounds of appeal as to the assertion of misunderstanding legal principles or mistake of facts (1) is that the amount of 12.5 billion won out of the embezzled amount of 12.5 billion won recognized by the court below is used for the company for the company, and the remaining 3.7 billion won is also used for the company as advance payment due to the original accounting error, and that the defendant has increased the amount of 20 billion won in his personal name and has paid the personal tax accordingly in order to prevent the company from going into bankruptcy due to capital increase or borrowing, etc., in order to obtain an investment of 20 billion won in the name of the defendant in order to obtain an investment of 20.7 billion won in the name of the

Nevertheless, the judgment of the court below only based on the form is erroneous and erroneous in the misapprehension of legal principles as to intention of occupational embezzlement, intent of unlawful acquisition, and substantial principle of no punishment without law.

(2) The violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) was established on April 23, 199 as the trade name "AD" corporation on July 15, 2003, "AE" corporation on December 29, 2006, "AA" corporation on August 12, 2008, "AF corporation on August 12, 2008", and "AA" was listed on the KOSDAQ on May 18, 2004, and was de-listed on April 11, 2009 (hereinafter "A") was planned to be merged with AB (hereinafter "AB") on a comprehensive share swap with the AB corporation, which is expected to be extinguished after the merger, and has no business activities or business activities, provided that the AB was entrusted with its duties as the ground for the investor's financing of the AB's business operation, and that it was transferred to the AB for its own business purpose.