The judgment of the court below is reversed.

Defendant

A Imprisonment of eight months, Defendant B shall be punished by a fine of ten million won, and Defendant C shall be punished by a fine of ten million won.

1. Summary of grounds for appeal;

A. Prosecutor (1) misunderstanding of facts or misunderstanding of legal principles made Defendant A and B set the period of collaboration while settling the same business contract with L until the settlement is completed between L and L, and thus, the wind ship produced by using materials and machinery of L and L and the same period can not be deemed completely terminated, and it can not be readily concluded that the legal principles of processing under the Civil Act are applied. However, the wind ship produced during the collaboration period is deemed as owned by the above Defendants, and the wind ship produced during the collaboration period is deemed as owned by the above Defendants, and is deemed as owned by the above Defendants, and is a type of occupational embezzlement listed in [Attachment] Nos. 3 and 4-2 of the List of Crimes Nos. 3 and 4-2, and a type of occupational larceny listed in [Attachment] Nos. 3 and 4-2 of the List of Crimes against Defendant A and B, and the special

The lower court’s sentence against the Defendants on the assertion of unfair sentencing (2 years of suspended sentence in August, 200, fines of KRW 10 million in case of Defendant C, and fines of KRW 3 million in case of Defendant C) is deemed to be too uneasible and unfair.

B. The Defendants (i.e., mistake of facts or misapprehension of legal principles) asserted that the sales proceeds Nos. 2 in the table 2 in the judgment of the court below were deposited into the corporate account of the F in charge of the settlement of accounts, not the personal account of the Defendants, and Defendant A and B used the above funds for the management of the company, such as the payment of materials at the time and the settlement of overdue wages, and thus, they cannot be deemed embezzlement. In so doing, the court below erred by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion

The lower court’s sentence against the Defendants on the assertion of unfair sentencing (2 years of suspended sentence in August, 200, fines of KRW 10 million in case of Defendant C, and fines of KRW 3 million in case of Defendant C) is too unreasonable.

2. The prosecutor's allegation of mistake or misapprehension of the legal principle.