The judgment below

The guilty part shall be reversed.

A defendant shall be punished by imprisonment for one year.

The judgment below

part of acquittal.

1. Summary of grounds for appeal;

A. Defendant 1) The trade name of K Co., Ltd. (Defendant 1) was changed to “L” on November 19, 2012.

M regardless of whether before or after the amendment (hereinafter referred to as “M”).

As to the occupational embezzlement of KRW 154,50,000 for 154,50,000, the said money is M and F Co., Ltd. (hereinafter “F”).

The Defendant embezzled the said money, as it was paid as investment money under a self-investment contract on September 3, 2012.

subsection (b) of this section.

B) O Co., Ltd. (hereinafter “O”)

As to embezzlement of KRW 16,657,00 for occupational embezzlement of KRW 16,65,00, I illegally used M's funds, the defendant agreed to entrust the operation of theO after consultation with I and repaid the above money to M, so the defendant has no intention to obtain unlawful acquisition.

C) As to the embezzlement of KRW 20,000,00 against O in the course of performing duties, the said money was paid as the price for goods, such as food materials, fruits, and mats supplied by F toO, the Defendant does not have embezzled the said money.

2) The sentence sentenced by the lower court to the Defendant (one year and six months of imprisonment) is too unreasonable.

B. Prosecutor 1) In regard to the fraud (non-guilty part) fraud, the Defendant was operated by himself from B.

The defendant had no intention to normally operate the M with the intention to use the fund for F, etc., and had a very difficult economic situation at the time. Therefore, the defendant had no intention to repay the debt to the Korea Technology Credit Guarantee Fund by operating M.

Therefore, it is recognized that the defendant is guilty of fraud.

B) It is difficult to believe that M has borrowed KRW 150,00,000 from F due to the fact of occupational embezzlement of KRW 143,430,000 for M, since it has not been one week since M transferred KRW 154,50,00 for investment in F.

Therefore, the defendant's 143,430,00 won is required to repay the borrowed money to F.