The judgment below

The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment with prison labor for not less than one year and six months.

(b).

1. Summary of grounds for appeal;

A. The punishment of the Defendant (a fine of KRW 20 million) sentenced by the lower court is too unreasonable.

B. On December 2005, the Defendant requested that B create KRW 617,329,400,000 for non-financial expenses related to L Co., Ltd. (1) around December 2, 2005, and used five passbooks and seals deposited in KRW 617,329,40,00. The above money was paid in excess by B, the site manager of the F Co., Ltd. (hereinafter “F,” and “stock Co., Ltd.” in the name of all companies), B, the subcontractor, and the Defendant was aware of this, and the Defendant used the above money raised for personal purposes in collusion with B and embezzled it, the lower court erred by misapprehending the facts and by misapprehending the facts, on the grounds that there is no evidence to support that the Defendant participated in the above non-financial activities of F Co., Ltd. (hereinafter “F”).

(2) While the Defendant, as the representative director of F, embezzled KRW 150,6820,00,000 from AA, used it for the personal purpose of AD and embezzled it for the purpose of AD, the lower court found the Defendant not guilty of this part of the facts charged on the ground that there is no evidence to deem that the Defendant conspiredd or participated in the above crimes.

(3) Although the Defendant, as the representative director of F, made a false document to the effect that the Defendant would pay benefits to AF, etc. who is not F’s employee, and used it for personal purposes while working for F, while raising KRW 31,9570,000 for the payment of false benefits, the lower court erred by misapprehending the facts, thereby making it the Defendant’s 100,901,350 won out of the amount of 100,000 won is a fund of AI, not aF.