The judgment below

Part concerning Defendant A and B shall be reversed.

Defendant

A shall be sentenced to two years of imprisonment and fines of KRW 450 million.

1. Summary of grounds for appeal;

A. Defendant A and B1 misunderstanding of the facts or misunderstanding of the legal principles [the guilty part of the part of the judgment below's violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)] Defendant A made a special contribution to Defendant A, B, and C (hereinafter "D") and thus, Defendant A attempted to pay each special performance bonus to Defendant A, B, and C. Thus, the method of raising a performance bonus was unlawful.

Even if 3,122,787,374 won is paid as a performance bonus, the act itself cannot be considered as embezzlement.

Nevertheless, the judgment of the court below which convicted Defendant A and B of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) is erroneous in the misapprehension of legal principles.

2) Each sentence of the lower court’s unfair sentencing (defendant A: imprisonment of three years, fine of 450 million won, Defendant B’s imprisonment of one year and six months, and the suspended sentence of fine) is too unreasonable.

B. Prosecutor 1) misunderstanding of facts or misunderstanding of legal principles [the part not guilty in the part of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)] of the judgment below admitting the fact that the above defendants raised the above amount as non-funds with the exception of KRW 3,122,787,374 won, which was paid to Defendant A, B and C in the name of performance gold, and the remaining 5,319,362,607 won, excluding KRW 3,122,787,374 won. However, there is insufficient evidence to support that the main purpose of using the above amount is personal use in light of the motive, method, scale, period, and method of raising non-funds, etc.

In light of the foregoing, not guilty was found.

However, the above Defendants created with the intent of personal use by dividing a large portion of the non-financial expense into the name of performance payment, and created funds by illegal means through the receipt of false tax account statement, and prepared grounds for personal use in the future, in light of the fact that some of the non-financial expense was remitted to the company, but the account was kept as a tentative, etc.