The judgment of the court below is reversed.

Defendant shall be punished by a fine of three million won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The part of the crime of occupational embezzlement (i.e., occupational embezzlement) is used for the company most of the particulars on which the Defendant used the corporate card, and is used for private purposes.

Even if the part used by the Defendant on or before May 25, 2010 is used as a corporate card instead of receiving monthly salary from the company, it is difficult to view the part used by the Defendant as an embezzlement, and there was no intent of embezzlement. Since the part used after May 25, 2010 had a legitimate authority to use it for private purposes pursuant to the agreement of May 25, 2010, it is difficult to view it as an embezzlement, and even if there was no intent of embezzlement, it is erroneous in the judgment of the court below that convicted the Defendant of this part of the facts charged.

Sheb fraud part of the defendant borrowed 5 million won, and 3 million won, respectively, from the victim, within the extent of the monthly salary of the defendant, there is an error in the judgment of the court below that found the defendant guilty of this part of the charges even though he/she had the intent and ability to repay.

B. The sentence imposed by the court below on the defendant (eight months of imprisonment and two years of suspended sentence) is too unreasonable.

2. Determination

A. (i) The following circumstances acknowledged by the court of the court of the original instance on the part of the crime of occupational embezzlement by the evidence duly investigated and adopted by the court of the original instance, namely, the Defendant established D (hereinafter “D”) with F while engaging in the same business with F, and paid transportation expenses or meal expenses, etc. with the credit card in the name of the said corporation from April 10 to August 22, 2010, using the credit card in the name of the said corporation from April 10, 2010 to August 22, 2010. The above settlement details are most traffic charges such as railroad, taxi, etc. or most of the transportation charges such as railroad, taxi, etc., which were used from around 18:00 per day to the weekend. The Defendant used the said card as transportation expenses, such as transportation expenses, meal expenses, etc., after going to and from the weekend of Seoul, or going to and from Gangwon-do, at the time.