The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for four years.

The court below found the defendant not guilty on April 10, 201, among the violations of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), of KRW 40,172,550 as of April 10, 2013, and KRW 67,431,760 as of August 13, 2013. Since the prosecutor did not appeal the above part of the fraud, the above part of the fraud was judged in the trial together with the guilty part, in accordance with the principle of indivisible appeal, but the above part of the judgment below did not separately be determined on the part as to the fraud, since it had already been tried back from the object of attack and defense between the parties. Thus, this court cannot decide on the above part (see Supreme Court Decisions 2004Do5014, Oct. 28, 2004; 2009Do12934, Jan. 14, 2010, etc.).

The summary of the grounds for appeal is as follows: (a) the Defendant: (b) sold 572.5 kings produced by the Victim H Co., Ltd. (hereinafter referred to as “victim”) to U by requesting the Defendant to use 6,034,100 won; and (c) used 6,034,100 won;

Even if the above original price is 2,576,250 won out of the above original price, and since the damaged company did not pay it to T, the defendant paid it on behalf of T, it is not embezzled by the defendant.

Therefore, the judgment of the court below that found the defendant guilty on this part of the facts charged is erroneous.

The punishment sentenced by the court below to the defendant (five years of imprisonment) is too unreasonable.

Since the Defendant had been working as a general manager in charge of inventory management of the victimized company before promotion to the head of the parent-general, the Defendant embezzled 10,025.68 Gads, which are currently included in the current account book, but do not actually have any inventory and do not have any explanation to be able to understand the reasons therefor.

must be viewed.

The judgment of the court below which acquitted this part of the facts charged.