The judgment of the first instance shall be reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, the period of one year from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. As to Defendant 1’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) among the facts charged in this case by mistake of facts or misapprehension of legal principles, this part of the facts charged is not properly specified. While the Defendant supplied the lux oil purchased from the purchaser to the traders of the seller, the Defendant entered the loss caused by the low-price sales, which after the seller’s payment or the purchaser’s price price price difference was preserved under the name of the unit price difference, as the inventory on the account book, and the Defendant did not dispose of lux oil at his own discretion, and there was an error of law such as misconception of facts, etc. in the judgment of the first instance, recognizing this fact, even though the Defendant could not recognize the crime of embezzlement of the lubric oil price equivalent to the difference, and even if not, it is possible to adjust the unpaid price or the unit price difference, and thus, the crime of embezzlement can only be applied to the case where the value of lub oil cannot be calculated

(b)the sentence of the first instance court for the inspection is too uneasible and unreasonable;

2. Judgment on the defendant's assertion of mistake of facts or misapprehension of legal principles

A. The summary of the facts charged in this part of the facts charged is to reduce the “Korea-Energy Co., Ltd.” by Korea-U.S. Co., Ltd. (hereinafter “Appellant”) as such, and to omit the “Co., Ltd.” in the name of another company.

The company supplied lux with lub and sold it to the Han L&C, and the Han L&C again sells it to the F company and G (hereinafter referred to as “F company, etc.”), and is engaged in the sales and collection of lub oil in the trading relationship that sells it to the F company and G (hereinafter referred to as “F company, etc.”). The company’s orders such as the F company, etc. and Han-Energy-Energy-distribution trading was conducted, but the F company, etc.’s credit rating was lower.