The judgment of the court below is reversed.

The defendant shall be innocent.

1. Summary of grounds for appeal;

가. 사실 오인 내지 법리 오해 (1) 피고인과 주식회사 F( 이하 ‘F’ 라 한다) 사이의 거래관계의 실질은 위탁매매가 아닌 F가 피고인에게 다이 아몬드 나 석 속칭 ‘ 쓰부 다이 아몬드’ 로 칭하여 지는 것으로서, 작은 알갱이 형태의 약 1∽2mm 크기의 소형 다이 아몬드 나 석이다.

It is a general transaction that sells credit to B.

If so, the defendant processed Damond's raw materials delivered by F together with other raw materials and sold them and received the sales proceeds.

Even if the defendant was in the position of a person who keeps the sales proceeds for F

The crime of embezzlement can not be seen, therefore it does not constitute a crime of embezzlement.

(2) Even if the Defendant’s act constitutes a crime of embezzlement, the amount of embezzlement does not exceed KRW 38,693,000 as stated in the facts charged.

B. The sentence sentenced by the lower court (eight months of imprisonment and two years of suspended sentence) is too unreasonable.

2. Determination

A. The summary of the facts charged is that the Defendant engaged in precious metal sales business in the course of operating the precious metal selling company under the name of the company D, and around October 26, 201, the Defendant entrusted the sale of the amount of KRW 75,000 from the victim F with the sale of KRW 75,000,000 from the victim F, and around that time, sold the Montreal and used the price for the purpose of paying the existing debt to the victim while in the course of its business custody for the victim.

In addition, from that time until December 19, 2011, the Defendant was entrusted with the sale of 38,693,000 won in total over 65 times as shown in the list of crimes attached to the lower judgment, and around that time, sold the said Damond, and embezzled the price by using it as mind for the payment of the existing debt to the victim or for the operation expenses of D Co., Ltd.

B. misunderstanding of facts or misapprehension of legal principles.