The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Fact-misunderstanding ① Around May 2014, the Defendant: (a) agreed with the victims on the purchase of the instant passenger car (hereinafter referred to as “the instant passenger car”) operated by the Defendant at the time by H Co., Ltd. (hereinafter referred to as “H”) and transferred KRW 25 million on May 13, 2014 to the Defendant’s new bank account; (b) thus, the Defendant embezzled the said KRW 25 million as the sales price.

(2) At the time of the operation of the company, the Defendant was engaged in supervision in R (hereinafter “R”) as well as the operation of the company, but the Defendant agreed with the victims to use the living expenses under the name of the company’s funds in advance and to preserve them from the income received after the next, because the benefits received from R was not specified. Accordingly, the Defendant used the company’s funds for personal purposes and covered KRW 20,856,393 more than four times in total from August 1, 2014 to December 9, 2014. As such, the amount of embezzlement of the facts charged in the instant case should be excluded from the amount of embezzlement of the company, and ③ the Defendant spent the aggregate of KRW 8,211,450 with the Defendant’s personal cash and credit cards at the time of the establishment preparation and establishment of the company, and thus, the Defendant’s funds should also be excluded from the amount of illegal acquisition and preservation of KRW 20,856,393, supra.

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

2. Determination

A. First, determination on the assertion of mistake of facts 1) First, the following circumstances that can be acknowledged by the evidence duly adopted and investigated by the first instance court and the first instance court as to the above argument, i.e., the victims from the investigative agency to the court of the first instance or the court of the lower court, are consistent, and “the victims are the automobiles of this case.”