1. The part of the judgment of the court below against Defendant A is reversed.

Defendant

A shall be punished by imprisonment of one year and six months.

1. Summary of grounds for appeal;

가. 검사 1) 사실오인 및 법리오해 가) 피고인 A의 ㈜Q 제공 경품대금 업무상횡령의 점과 관련하여 피고인이 본인 명의 카드로 자전거 구입대금을 결제한 것은 횡령 후의 사정에 불과하여 범죄 성립에 영향에 없음에도 이 부분에 대하여 무죄를 선고한 원심에는 법리오해의 위법이 있다.

B) In full view of all the evidence, including the statement of R, in relation to Defendant A’s taking property in breach of trust from R, the court below found the Defendant not guilty of this part despite the fact that the Defendant received KRW 3 million from R with illegal solicitation. C) In full view of the evidence submitted by the prosecutor in relation to Defendant A, B, C, D, E, and G fraud, the court below found the Defendant not guilty of this part even if the causal relationship between deception and the fraud was sufficiently recognized, there was an error of misunderstanding of facts and misunderstanding of legal principles in the judgment below which found the Defendant not guilty of this part.) In relation to Defendant F, the court below found the Defendant not guilty of this part of the Defendant’s taking into account the fact that the Defendant paid the expense for taking property in CE city, which was released more than necessary, and arbitrarily consumed it. Since the status of the Defendant’s custodian in CE city is recognized in relation to the CE city, the court below erred in the misapprehension of legal principles as to the above Defendant’s taking property embezzlement and embezzlement in relation to the victim and the victim TM.

In full view of the evidence submitted by the prosecutor in relation to Defendant G’s receipt of property in breach of trust, the Defendant was found not guilty of this part even if the Defendant conspired with U and V to acquire the money in the name of honorarium from BL through a borrowed account in the name of BC.