All appeals by the Defendants and the Prosecutor are dismissed.

Summary of Grounds for Appeal

Each document submitted by a prosecutor and a defense counsel for the appeal period shall be deemed to be within the scope of supplement in case of supplement in the grounds for appeal.

In full view of the facts and misapprehension of the legal principles on the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the misapprehension of the legal principles, the victim of the crime of embezzlement of this case is a corporation with the substance and omitted the entry of “stock company” and “R”, and changed the name of the company to “F Co., Ltd.” on August 28, 2017, when indicating the name of the company less than J of the Co., Ltd. after performing the actual transaction with C as the corporation with which the victim of the crime of embezzlement of this case had been actually engaged in the transaction with C, and the name of the company was changed to “D” and “G” on August 28, 2017.

Nevertheless, the court below erred by misapprehending the legal principles as to the victim of embezzlement, which held that the Defendants embezzled the victim D and G funds, and misapprehending the legal principles as to the crime of embezzlement.

Defendant

A tried to improve the profit structure of the whole C Group by separating the purchase agency business of the raw materials of C exclusively in D, improving the cost management work, and discovering the raw materials with high added value from a long-term point of view, and allowing D to take over the J.

In addition, Defendant A separated the field of supply of gambling items that should be purchased and supplied from customers because it is difficult for Defendant A to produce them by itself, and only caused G to acquire R in order to foster marketing companies through the development of high quality small packaging containers in the long term.

The reason why J and R were incorporated into the C Group is that the said Company is a legal entity independent of D and G.

In fact, J has supplied part of the Sp's raw materials to C, and the products and trading companies dealing are distinguished from D.