The judgment below

Part of the compensation order, excluding the compensation order, shall be reversed.

A defendant shall be punished by imprisonment for six months.

1. Summary of grounds for appeal;

A. The Defendant, at the time of committing the instant crime, is an employee of AS, and the Defendant’s sales store managed and operated also deposited the sales price into AS. Therefore, the victim of the instant crime shall be deemed to be AS, not a forest timber corporation.

B. The sentence imposed by the lower court (six months of imprisonment) is too unreasonable.

2. Determination

A. The ex officio determination prosecutor deleted 2,210,00 won in the monthly end of No. 40 in the annexed list of crimes in the indictment. The amount receivable (Embezzlement) shall be KRW 1,210,00,000 in total and KRW 52,959,50 in total and KRW 52,500 in total and KRW 55,169,50 in total and KRW 52,477,780 in each indictment. Since this Court permitted this, the judgment of the court below cannot be maintained in this respect.

The defendant's assertion of misapprehension of legal principles is still subject to the judgment of this court, despite the above reasons for ex officio reversal.

B. The lower court, based on the evidence duly admitted and investigated by the lower court, found the following facts: (i) the Defendant, at the police level B 8, had one manager and one part-time user, operated the “C” provisional purchase order directly while carrying out the delivery (Evidence No. 90 pages); (ii) the Defendant stated that the Defendant lent the name of the business operator to AS who sold the goods entrusted by the victim (Evidence No. 86, 119 pages); (iii) the victim’s employee E also stated that the Defendant entrusted the above provisional purchase order from February 2010 to the Defendant (Evidence No. 24 pages); (iv) the victim Company supplied the household of the above household to the above household; or (v) the victim Company merged C, a subsidiary company on December 21, 2010.

(Evidence No. 8).