The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. Summary of grounds for appeal;

A. Defendant 1) misunderstanding of facts and misunderstanding of legal principles . Defendant 1) Party concluding a direct contract with SK Telecom Co., Ltd. (hereinafter “SK Telecom”) is a corporation I (hereinafter “I”), and the amount received from SK Telecom is owned by I.

In addition, there is no fact that I is delegated only to receive money from SK Telecom Co., Ltd. D (hereinafter "D").

Therefore, the crime of embezzlement is not established because the defendant is not in the position of a person who keeps another's property with respect to the money received from SK Telecom, including management fees and incentives.

B) The Defendant did not receive money from D upon receipt of a request for return on the date stated in the facts charged. C) The Defendant agreed to pay the installment amount out of the money transferred from SK Telecom to I account in relation to the supply of a liquor payment terminal between D’s representative director E and the complainant, and the collection agency fee and incentive payment to D through settlement.

In addition, even if I and D are closely examined and settled the claims and obligations of I and D, I do not have any money to be paid to D.

2) The lower court’s sentence of unreasonable sentencing is unreasonable because it is too unreasonable. B. The prosecutor 1) misunderstanding of facts is merely a pagecom that does not belong to D’s agency business, and there was no agreement between I and D on the procedure of settlement. Therefore, it is reasonable to say that the price of the terminal installment and the recruitment agency fee received from SK Telecom is also owned by D at the same time as the receipt of it.

In addition, there is no evidence to regard that I received money from Samsung SDR Co., Ltd. (hereinafter referred to as "SDR") and Egyjacks Co., Ltd. (hereinafter referred to as "SPS") in relation to the RFID and Taekkc Holdings business as being paid to D.

Therefore, on the facts charged that the above money has been embezzled.