The judgment of the court below is reversed.

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

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. In the case of [Attachment 1] 3] The victim C Co., Ltd. (hereinafter “victim C”) in the case of a mistake of facts

The judgment of the court below which found the defendant guilty is erroneous in the misunderstanding of facts, although it was true that purchasing a company used as a part of the funds and registered the transfer in the name of the defendant. However, in the case of each act described in attached Table 2, as the employees of the damaged corporation were actually used for the business purpose, the intention of embezzlement is not recognized. 2) Since B, the representative director of the damaged corporation, expressed his intention of resignation and transfer of shares, and comprehensively delegated the authority to operate the business of the damaged corporation, the defendant was entitled to execute the funds of the damaged corporation, and each of the above amounts was disbursed for the continuation of the business of the damaged corporation, the intent of embezzlement or illegal acquisition is not recognized.

Nevertheless, the judgment of the court below which found this part of the facts charged guilty is erroneous in misconception of facts.

B. The sentence imposed by the lower court (ten months of imprisonment, two years of suspended execution) is too unreasonable.

2. Judgment on the assertion of mistake of facts

A. Circumstances acknowledged by the lower court’s duly admitted and investigated evidence regarding the assertion of mistake of facts regarding Nos. 1 3 related to the annexed crime list No. 3, i.e., the Defendant requires a used motor vehicle to B, which was the representative director of the victimized corporation at the time of

There is no report on the purchase in the name of the defendant, ② even if there is no special circumstance that it is impossible to register in the name of the damaged corporation at the time of the purchase of the above used cars, it is registered in the name of the defendant, not in the name of the damaged corporation, and up to now the defendant has been used, ③ the above used cars are used for business of the victimized