The judgment of the court below is reversed.

Defendant shall be punished by a fine of five million won.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal is true that the defendant acquires money equivalent to the transfer of 428,475,871 won from the account under the name of the victim D Co., Ltd. (hereinafter “victim Co., Ltd.”) to the account under the name of the defendant or the defendant, such as the statement in the decision of the court below.

However, the Defendant paid the remainder of KRW 6,00,00, 764,963,648, which was carried over from 2007 or borrowed from the victim company in 2008, excluding KRW 6,021,000. The Defendant decided to receive KRW 500,000,000 as the shareholders’ general meeting of the victim company held in March 2008, pursuant to Article 462(1) of the Commercial Act. The Defendant acquired dividends after deducting dividend income tax, etc. from the victim company around June 3, 2008, by offsetting the victim company’s provisional payment. ② The Defendant directly remitted the dividends to the victim company’s bank account; the Defendant paid the victim company’s credit card settlement payment in lieu of the credit card company’s business used for the purpose of the victim company; paid the amount in cash to G employees; or returned the amount to the victim’s representative director in cash; and ③ returned the amount to KRW 235,690,790,781,7000.

The Defendant, in 2007 and 2008, borrowed money from the Victim Company and its repayment details, has been accurately stated and managed by the Defendant’s own property and the Victim Company’s property by separately managing them from the Defendant’s own property and the Victim Company’s Property every time.

The defendant received money from the victim company on December 26, 2008 is a retirement allowance, so it is not treated as provisional payment.