The judgment of the court below is reversed.

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

1. The summary of the grounds for appeal (misunderstanding of facts) is as follows: (a) while taking charge of the FF company’s accounting affairs, the Defendant deposited approximately KRW 156 million out of business hours, weekends, holidays, and cash and checks at the business trip overseas of E, a private company, the above company, and embezzled approximately KRW 270 million in total, including voluntary use of approximately KRW 160 million, by stating the Defendant’s personal account and relative account, while transferring the amount to the Defendant’s personal account and relative account; and (b) stating the “F” column as if he were used for his business purposes, the Defendant embezzled approximately KRW 160 million in total, including voluntary use of approximately KRW 160 million.

Nevertheless, the judgment of the court below which acquitted the Defendant of the facts charged of this case is erroneous and adversely affected by the judgment.

2. Summary of the facts charged and the judgment of the court below

A. The summary of the facts charged is as follows: (a) the director in charge of accounting of the victim F Co., Ltd. (hereinafter “victim Co., Ltd”) actually operated by E in Ansan-si from around December 2004 to December 14, 2007, who works for the director in charge of accounting of the victim F Co., Ltd. (hereinafter “victim Co., Ltd”) was engaged in the business of managing funds, such as raising and raising

The Defendant deposited money deposited in the account of a foreign exchange bank, the Nonghyup Bank, and the National Bank in the name of the victim company in accordance with the direction of E in order to prevent the creditors from provisional seizure of the victim corporation account due to the business conducted previously by E, and managed the funds owned by the victim company through the above account.

As above, Defendant 2 came to automatically withdraw the cash account linked to the said account under Defendant 2:28 on January 5, 2005 while keeping the funds owned by the victim company deposited in the said bank account under Defendant 2’s name for business purposes, and then withdrawing KRW 20,000 in cash owned by the victim company at around that time.