The judgment below

Of them, the part against Defendant A shall be reversed.

Defendant

A shall be punished by imprisonment for three years.

Prosecutor, Defendant, etc.

Summary of Grounds for Appeal

A. Paragraph 1 of the facts charged as modified in the indictment at the first instance of the embezzlement of KRW 27,000,000 on January 8, 2010

C. The reason why Defendant A paid the said money to AL is that Defendant A paid the said money to AL, Inc. (hereinafter “I”).

(B) It is unlawful for the lower court to have determined that there was no evidence to acknowledge this part of the facts charged, even though Defendant A embezzled the said money under the pretext of the seven intermediate payment from February 12, 2007 to September 22, 2009, as it returned the AL’s Otel 101 Dong-gu Otel 1702-7 intermediate payment in Bupyeong-gu, Seocheon-gu, Seocheon-gu, the purchase of which was sold by AL, and that the indictment was modified in the first instance of the embezzlement of KRW 25,754,100 in sum from February 12, 2007 to September 22,

D. The purport of H’s voluntary use within the scope of KRW 1 million lies in the execution of legitimate business affairs. Since Defendant A failed to prove his legitimate use place, it is illegal for the lower court to presume that Defendant A had an intent to obtain unlawful use, but the lower court did not recognize it. 2) The lower court sentenced Defendant A to three years of imprisonment with prison labor and two years of suspended execution to Defendant B in August is too unjustifiable.

B. Defendant A1) As to the embezzlement of occupational embezzlement as stated in the judgment of the court prior to the amendment of indictment in the trial of the court below, Defendant A1 is hard to recognize the establishment of a single comprehensive crime because the victim was two or more victims, and it is difficult to determine the amount of embezzlement by each company, although it is difficult to determine the amount of embezzlement by each company, as stated in the judgment of the court below, even though it is the crime of paragraph (1) of the crime of this case.