The judgment below

The part against the Defendants is reversed.

Defendant

A and B shall be punished by imprisonment for one year.

Defendant .

1. Summary of grounds for appeal;

A. As to Defendant A1’s withdrawal of KRW 350 million from L (ju), Defendant A1’s misunderstanding of facts and misapprehension of legal principles, and Defendant A1’s withdrawal is used on the premise of return with the consent of the partner B and C, and thus, Defendant has the intent of embezzlement.

subsection (b) of this section.

B) As to the portion of L (owner)’s loan of KRW 900 million as security, the Defendant merely provided L (owner) real estate as security and received the loan under his/her name as a representative director in the position of his/her own representative director. As such, this cannot be deemed as embezzlement of real estate itself, and the Defendant is in the position of custodian of the above real estate.

shall not be effective.

2) The unfair sentencing sentence of the lower court (one year and six months of imprisonment, additional collection) is too unreasonable.

B. As to the withdrawal of the amount of KRW 350 million from L (ju), Defendant B (1) is deemed to have been used for the cost of living by Defendant A.

The Defendant embezzled the said money in collusion with A, as it was not anticipated to withdraw a large amount of KRW 350,000,000,000.

subsection (b) of this section.

In addition, the defendant participated.

Even if A withdrawss funds with the consent of the remaining partners except Y, and the funds withdrawn by A shall be deducted from the profit at the time of the completion of the business, so there is no loss to shareholders.

B) As to the portion of L’s loan of KRW 900 million as security, the Defendant’s act of setting up a collateral on the land in the name of L(state) or using funds borrowed as security cannot be deemed as embezzlement of real estate itself. The above collateral was explicitly consented by A, and the consent of other partners can be presumed to have been returned after several months. As such, the Defendant intended to acquire unlawful profits.

shall not be deemed to exist.

2) Unreasonable sentence of the lower court (one year of imprisonment).