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The judgment below
The parts against the Defendants are reversed.
Defendant
A Imprisonment of two years and six months and fine of 10,000.
Reasons
1. Summary of grounds for appeal;
A. Under the below, the defendant uses the name "the defendant" only for the defendant who falls under each item, and the remaining defendant shall state only his name.
A1) misunderstanding of facts or misunderstanding of legal principles [related to the point of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) as stated in the judgment of the court below] as to the period of acceptance of a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) as stated in the judgment of the court below, J Co., Ltd. (hereinafter “victim”) shall reduce tax burden such as corporate tax and value added tax, etc., and shall be supplied by a customer as a means of raising separate operating funds of a corporation where it is difficult to issue a tax invoice or account book, and shall pay the balance after receiving a tax invoice in excess of the price for the goods, and then paying the balance to the company account in the name of the defendant (K; hereinafter “A account”) and B’s corporate bank account (L; hereinafter “B account”). The above funds were used as operating funds of the damaged company, and the defendant shall not be deemed to have made funds for the B's own purpose of embezzlement in light of the motive, method of raising funds, and actual purpose of use.
B) Examining the account details in the name of the victimized Company with respect to No. 117,18 of the [Attachment A] No. 117 and 118 of the Crimes List as stated in the judgment of the court below, there is no record of transfer or withdrawal from the account in the name of the victimized Company to B from October 18, 2002 (netly KRW 117) and October 21, 2002 (netly KRW 118,086,570 (netly KRW 118), and there is no record of transfer or withdrawal from the account in the name of the victimized Company to B from October 21, 202, and each of the above amounts deposited in B account is 482,407,075 won among the total sum of KRW 181,875.