The judgment below

The guilty part shall be reversed.

A defendant shall be punished by imprisonment for six months.

provided that this ruling has become final and conclusive.

1. Summary of grounds for appeal;

(a)the 1st, 2, 5th annual 1st, 3th 1st 7th th 1, 3th 1st 5th th 7th th 1, 10th th 5th th 5th 6th 1st 6th 7th 1st 6th 7th 1st 6th 5th 20th 7th 1st 6th 5th 6th 6th 1, 8th 1st 7th 1, 5th 6th 8th 1st 6th 7th 6th 1, 5th 26th 1st 7th 6th 1, 5th 26th 6th 1, 31st 40th 3, 42th 42th 5th 5th 5th 8th 405th 1st 5th 5th 8th 8th 1st 20.

(1) The personal income of a defendant and the funds of a victim corporation shall be deposited and withdrawn without distinguishing between the account of a defendant and the account of a victim corporation.

(2) After recognizing the transfer of money from the victim corporation account to the Defendant’s account as embezzlement, there is a duplicate part of the withdrawal of money from the Defendant account recognized as embezzlement.

③ Since the Defendant withdrawn cash and disbursed the cost of construction in a aquaculture that the victim corporation is required to pay, and did not consume it individually, all of the withdrawals in cash do not constitute embezzlement.

(4) Any disbursement related to the duties of paying vehicle repair expenses, oil expenses, meal expenses, household goods, etc. shall not be deemed embezzlement.

B. The lower court’s sentence of unreasonable sentencing (eight months of imprisonment) is too unlimited.