The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than two years and six months.

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

1. Summary of grounds for appeal;

A. Defendant 1) In relation to the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) related to the part that was transferred or deposited from the name account of the Defendant and the Defendant in the name account of the Defendant and the branch of the Defendant in the attached Table 3 of the crime list of attached crimes, the Defendant raised funds in the name account of 19, and then the Defendant raised the funds in the name account of 407,842,50 among them, in the statement of reasons for appeal regarding the attached crime No. 3, but thereafter, the Defendant argued all of the following: 302,50,500 won deposited in the Defendant’s name bank account in the attached Table 3, and 20,000,000 won deposited in the Defendant’s name bank account in the name of the Defendant, and 85,340,000 won deposited in the Defendant’s wife and national bank account in the name of the Defendant’s wife and the Defendant’s KRW 407,842,500 won.

Although the facts were used for the personal purpose B, the lower court did not err by misapprehending the facts or by misapprehending the legal doctrine on the intent to obtain unlawful acquisition, thereby recognizing the Defendant as having embezzled, and thereby included the following in the embezzlement:

① The sum of KRW 371,00,000 deposited from the Defendant’s corporate bank account, such as X, which is the borrowed account of K Co., Ltd. (hereinafter “K”) in the attached list Nos. 3 20, 21, 22, 24, 26, 27, 29, and 34 of the list of crimes in the attached list of crimes, is only changing only the non-financial deposit account, and K still keeps and manages the non-financial deposit account.

② A confession is made against KRW 20,00,000, which was deposited from the Defendant’s Japanese bank account (Account Number DK) in the above X and BH account, which is the borrowed account of K in part 6 through 9, 28, 38, and 39 of the Schedule of Crimes Nos. 3 through 9, 28, 39.

With respect to KRW 10,00,00 (No. 6, 9, 28) and 10,000,000 (No. 38,39) withdrawn from the Agricultural Cooperative Account of KRW 48,660,00, and Y deposited in the account, KR directly managed each of the above borrowed accounts, and deposited in the above accounts.