Defendant

All appeals filed by A, C and Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. We find the facts as follows. 1) Defendant A’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and Defendant B’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) are as follows: ① the method of raising funds by which the Defendants paid the construction cost in a false way, and collected the difference between the amount to be actually paid; ② the Defendants used private transport price or necessary expenses, such as the Defendants’ assertion. The Defendants used the check as they were returned; ② there was a circumstance in which they attempted to avoid tracking the use of the check by cashing KRW 1-20 million over several times without using the check as they were, ③ the use and amount of the funds were determined by Defendant A independently, and the account books for checking or verifying the use of the funds were also prepared to secure additional construction cost by Defendant A’s 200 billion won (hereinafter “the instant industrial complex”); ④ The lower court determined that the additional construction cost of the instant case was necessary for Defendant A’s 200 billion won (hereinafter “the instant construction cost”).