All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) In fact-finding and misapprehension of legal principles, Defendant B Co., Ltd. (hereinafter “victim Company”) out of KRW 233,600,000 as stated in the facts charged.

) The amount of damage in this case is merely KRW 48,670,379, since 108,265,001 is paid to the victim company, and the victim company used KRW 76,664,620 as construction expenses for the victim company, and the amount of damage in this case is merely KRW 48,670,379. Furthermore, since the amount of unpaid wages paid by the victim company through the defendant is KRW 480,000,000,000,0000,0000,0000,0000,000,000,000 is paid to the victim company, and even if the defendant paid the substitute payment in this case to the victim company, the victim company shall pay the substitute payment to the defendant except KRW 4.5%,00,000,000,000,000,000,000,000,000,00.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.

2. Determination

A. The judgment of embezzlement as to the defendant's assertion of mistake of facts and misapprehension of legal principles is a crime punishing a person who keeps another's property to embezzled such property. Thus, in order to constitute embezzlement, the property that is the subject of embezzlement should be owned by another person. The money that a person entrusted with administrative affairs involving receipt of money receives from a third party on behalf of the delegating person based on the act should be deemed as having a relationship of custody for the delegating person, except in special circumstances, such as the money entrusted for the purpose or purpose, and the money that he/she received from the third party on behalf of the delegating person.