The judgment below

The guilty part shall be reversed.

A defendant shall be punished by imprisonment for two years.

provided that this ruling has become final and conclusive.

1. The court below found the defendant guilty of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and violation of the Act on the Registration of Real Estate under Actual Titleholder's Name among the facts charged in this case, and found the defendant not guilty of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) and sentenced the above guilty

As to the guilty portion of the judgment of the court below, the public prosecutor filed each appeal against the whole of the judgment below.

The judgment of the court before remanding the case is affirmed by the court below on the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the violation of the Act on the Registration of Real Estate under Actual Titleholder's Name, and the judgment of the court below on the non-guilty of the violation of the Aggravated Punishment,

The Defendant filed an appeal on the conviction part of the judgment of the party which was remanded, and the conviction part of the judgment prior to remand was reversed by the judgment of the party which was remanded.

[The Supreme Court reversed the part concerning the embezzlement of the charge of the electricity fee in the funeral hall among the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) in the guilty part, and reversed the remainder of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the part concerning the violation of the Act on the Registration, etc. of Real Estate under Actual Titleholder's Name in the relation of concurrent crimes under the former part of Article 37 of the Criminal

In the end, the subject of the trial after remand is limited to the defendant's violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the violation of the Act on the Registration

2. Summary of grounds for appeal;

A. Defendant 1’s embezzlement part of the funeral hall rental deposit.