The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Defendant 1) As to the receipt of a charge of breach of trust against the joint advertising expenses, the Defendant received the joint advertising expenses from the companies in D (hereinafter “D”) and actually posted the joint advertising expenses, and did not demand the D companies to advertise, and there was no fact that the Defendant did not publish an article or reduced the amount of the accident that occurred within D.

In addition, the Defendant merely considered the above advertising fees as long as they were practices or simple, and D companies also expected the advertising effect, ordered the advertising, and had some advertising effects. In full view of these circumstances, it cannot be deemed that there was an illegal solicitation among the Defendant and D companies.

B) As to occupational embezzlement of individual advertising expenses, the Defendant did not have obtained prior consent or understanding on the use of advertising fees acquired by the Defendant from C, the head office, as operating expenses of a branch, there was no intention of unlawful acquisition. 2) The punishment imposed by the lower court of unfair sentencing (the penalty of KRW 120,000,000, imposed by the Defendant (the penalty of KRW 20,000,000) is too unreasonable.

B. In light of the fact that the Defendant received an amount in excess of the actual advertising cost, etc., the Defendant should be deemed to have received the advertisement cost in addition to the common advertising cost, so it cannot be assessed differently from the common advertising cost in that it is the process of receiving the money and valuables, and the judgment of the court below rendered the judgment of the court below on the non-guilty portion.