The prosecutor's appeal is dismissed.

1. Comprehensively taking account of the evidence submitted by the prosecutor to the gist of the grounds for appeal, the court below rendered a not-guilty verdict on all the facts charged of this case, although the defendants conspired in collusion with H to fully support the fact that he received money, and the court below erred by misapprehending the rules of evidence or by misapprehending the facts.

2. Determination

A. The summary of the instant facts charged is that the Defendants are M&A, a KOSDAQ-listed company, from March 30, 2016 to October 31, 2016 (hereinafter “instant company”).

(3) While working in the company, Defendant A (the vice president) managed the funds of the company of this case as the chief executive officer (the vice president) and Defendant B was appointed as the auditor.

During the process of performing the duties of the instant company, the Defendants came to know that H(39) who is the representative director of the instant company came to know of the embezzlement of the Company’s funds, and Defendant A submitted a petition to the Seoul Southern District Public Prosecutor’s Office to the effect that around September 2016, Defendant A would request the Seoul Southern District Public Prosecutor’s Office to investigate the suspicion of embezzlement of H.

After that, the Defendants came to know of the above truth by H, they suffered conflict with H, and their location in their company was weak, and their progress took place.

When a plan to attract investment of KRW 10 billion was born by H, the company was decided to retire from the company of this case.

The Defendants, on October 27, 2016, by inviting H to the ten overseas 10 overseas and foreign language on October 27, 2016, announced the technology commencement and global project plan (hereinafter referred to as “N”).

(C) In order to spread the suspicion of embezzlement of H with the knowledge that H would raise the stock price of the instant company with the investor’s interest, H intended to raise money from H by using the fact that H would fall into a difficult situation.

Accordingly, around October 21, 2016, Defendant B submitted a petition to the prosecutor's office with respect to the corruption regarding H's execution, etc. of the company's funds to the prosecutor's office before the convenience store of "P" located in the S apartment distance of Gangnam-gu Seoul Metropolitan Government O apartment.

October 24, 2016