The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Since the victim borrowed KRW 50,000,000 from the funds to take over the hospital to a misunderstanding of facts, the victim borrowed KRW 260,000,000 from the D company, the amount of KRW 260,000,000,000,000 that the defendant should receive from the D company, and the remaining KRW 44,00,000,000 (the defendant claimed KRW 46,000,000,000, but appears to be a clerical error due to misunderstanding) is the amount to be returned to the victim

However, the judgment of the court below that found the defendant guilty of embezzlement of KRW 400,000,000, not KRW 400,000,000, because the victim returned KRW 100,000 to the victim and thus, the amount embezzled by the defendant was not KRW 340,00

B. The lower court’s sentence of imprisonment (two years of imprisonment) is too unreasonable.

2. Determination

A. The following facts acknowledged by the court below as a result of evidence duly adopted and investigated by the court below on the erroneous determination of facts: (i) G borrowed money from the defendant and the victim with the E hospital takeover fund of the D company is KRW 70 million, and (60 million is known to have been borrowed from the defendant under other circumstances (the investigation record No. 96 pages); (ii) the defendant was transferred to the E Hospital takeover fund of the D company KRW 20 million, the victim was transferred to the Korean judicial scrivenerF account (the investigation record No. 98 pages); on October 2, 2008, the defendant separately transferred the principal amount of KRW 60 million from the Agricultural Bank account under the name of the defendant's wife to the account of the D company (the investigation record No. 92 pages); (iii) the representative director of the D company also requested the return of KRW 750 million from the defendant and the victim to the E Hospital's account; and (iv) the transfer of the E Hospital's checks was requested to be returned to the 75 billion won.