The judgment of the court below (including the portion not guilty) shall be reversed.

A defendant shall be punished by imprisonment for not more than ten months.

1. Summary of grounds for appeal;

A. In full view of the contents of the E’s computerized ledger, the ledger of transaction partners, the detailed statement of passbook transactions, and the statements of the victim and I, the defendant can fully recognize the fact that he embezzled the price of goods as stated in each of the facts charged.

Nevertheless, the court below rendered a not-guilty verdict on each of the facts charged. The court below erred by misapprehending the facts.

B. The sentence sentenced by the lower court (ten months of imprisonment and two years of suspended sentence) is too unfluent and unfair.

2. Judgment on the assertion of mistake of facts

A. The summary of the facts charged 1) The Defendant embezzled KRW 1,422,350 (the partial amount of KRW 37-3,370,00 among the facts constituting the crime in the judgment below) paid by “K”, which is a business partner, on December 31, 2013, by arbitrarily consuming it during his/her business storage.

2) The Defendant embezzled KRW 6,00,000 for the supply price received from “L”, which was paid on January 13, 2009 from “L”, and KRW 3,000,00 for the supply price paid on July 14, 201 [Attachment 3,00,000 for the supply price paid on July 14, 201 [Attachment 16 [Attachment 16] among the criminal facts in the judgment] from “L”, which was the business partner.

3) The Defendant, from April 5, 2008 to November 11, 2008, embezzled cash sales amount of KRW 44,752,327 by arbitrarily consuming KRW 36 times throughout the course of carrying out business without depositing in the company the cash sales amount as shown in the annexed crime list (2) as in the previous crime list.

4) On January 4, 2008, from around November 29, 2014 to around November 29, 2014, the Defendant embezzled cash sales proceeds by arbitrarily consuming KRW 11,523,538 on a total of 214 occasions by means of “registration false in self-consumption account” while he/she kept cash sales proceeds in business as described in the remaining part of the list of crimes (3) with the exception of the sequence 24, 26, 37, 97, 115, and 169 in the annexed list of crimes (3).

5) On December 31, 2008, the Defendant received price for supply from “M”, which is the business partner, (hereinafter “M”), KRW 707,645 (attached Form among the facts constituting the crime in the judgment).