The judgment below

The guilty portion shall be reversed.

A defendant shall be punished by imprisonment for three years.

1. The court below found that the part of the charges in this case against the violation of the Labor Standards Act and the Guarantee of Workers' Retirement Benefits Act among the charges in this case is dismissed, and convicted of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation), the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation), the

The defendant and prosecutor appealed only to the conviction of the judgment of the court below, and the scope of this court's trial is limited to the conviction of the judgment below.

2. Summary of grounds for appeal;

A. Defendant 1) assertion of misunderstanding of facts or misunderstanding of legal principles regarding the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) (1) recognizes the fact that the Defendant, who asserted the management judgment of the victim corporation (hereinafter “Z”), the AJ (hereinafter “AJ”), the AD (hereinafter “AD”), together with the above victim corporations, has the victim corporations provide funds to AC corporation (hereinafter “AC”), AS corporation (hereinafter “AS”), AA corporation (hereinafter “A”), and the AA corporation (hereinafter “A”), under the pretext of advance, short-term loans, etc., while taking overall charge of the management of the victim corporation corporation, the victim corporation (hereinafter “AS”), AA corporation (the combination of all the companies receiving the above funding), and the Defendant acquired stocks issued by the affiliated companies. However, it is recognized that the Defendant’s secondary generation business of the Z group, while carrying out steel-related business as a air transportation business and reconstition of the Saemangeum Development Project, has continued to support the victim and the Defendant’s non-indicted corporation (hereinafter “A”).