The prosecutor's appeal is dismissed.

1. Summary of grounds for appeal;

A. 6 million won transferred from the account number G of the Defendant’s name to the account of the National Bank (hereinafter “National Bank account”) in the account number G of the Defendant (hereinafter “National Bank account”), since the national account cannot be determined as the account of the victimized company, the amount of KRW 6 million transferred should be recognized as the Defendant’s personal withdrawal. As the amount of KRW 2 million transferred to the P Account cannot be recognized as the Defendant’s non-fund account of the victimized company, the said transferred amount of KRW 2 million should be recognized as the Defendant’s personal withdrawal, and the Defendant’s personal withdrawal should be recognized as KRW 5 million deposited by AB to the Defendant’s national G account, KRW 3.8 million deposited by AB, KRW 2,473,279 deposited by K, KRW 1 million deposited by K, KRW 1 million deposited by K, and KRW 1,76,700 deposited by the Defendant’s personal withdrawal, and all of the reasons for the judgment below to find the Defendant not guilty.

Nevertheless, the lower court acquitted the Defendant on this part of the charges.

Therefore, the court below erred by misapprehending the facts and affecting the conclusion of the judgment.

B. The sentence imposed by the lower court on the Defendant (one year of imprisonment with labor, three years of suspended execution, one hundred and twenty hours of community service order) is too uneasy and unreasonable.

2. Determination

A. (1) In light of the following circumstances acknowledged by the evidence duly adopted and investigated in the trial at the court below’s reasoning that the part of the national G account transferred from the national G account to the national O account is 6 million won, i.e., the national O account is the name of the victimized company, and the details of the national O account can be entirely related to the affairs of the victimized company, the judgment of the court below is just and acceptable.

(2) The lower court, except for the portion of KRW 6 million transferred from the national G account to the national O account, shall be a national G account of the Defendant.