The judgment of the first instance is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The prosecutor (in fact-finding, misunderstanding of legal principles, and unfair sentencing) 1) misunderstanding of facts and misunderstanding of legal principles (not guilty part of the judgment of the first instance) K and H correspond to this part of the facts charged, and the victim limited liability company J (hereinafter “victim company”).

In full view of the evidence submitted by the prosecutor, including the fact that there is no credibility in the Defendant’s lawsuit regarding the right to use the funds of KRW 67,400,000 and the use thereof, and that the Defendant appears to have used the funds of the victim company for personal purposes, such as remitting part of the funds to the mother, etc., the first instance court acquitted the Defendant of this part of the charges. Nevertheless, the first instance court acquitted the Defendant of this part of the charges. In so doing, the lower court erred by misapprehending the legal doctrine and adversely affecting the conclusion of the judgment. 2) The first instance court’s imprisonment (6 months of imprisonment and 2 years of suspended execution) is too unreasonable.

B. The punishment of the first instance court of the Defendant (unfair form of punishment) is too unreasonable.

2. Judgment on the prosecutor's misconception of facts and misapprehension of legal principles

A. A. Around December 20, 2012, the Defendant, H, and I had invested KRW 30 million and KRW 15 million to establish a limited liability company, and the Defendant, H, and I became a representative director, and H and I became a director.

On December 27, 2012, the Defendant received 50 million won from K to one bank account (Account Number L) used as the J account (hereinafter “instant one bank account”), and around December 28, 2012, the Defendant and K, etc. entered into a joint investment contract with a limited liability company with the content that the Defendant would wholly bear the Defendant’s expenses for office expenses and other necessary expenses.

The Defendant is from K, etc. as above.