The judgment of the court below is reversed.

Defendant shall be punished by a fine of two million won.

However, the period of one year from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. As to embezzlement of KRW 7,80,000 among the facts charged in the instant case by mistake of facts, the lower court acquitted the Defendant of this part of the facts charged on a different premise, despite the fact that the Defendant was in the position of a person who keeps the victim’s property E, was erroneous and adversely affected the conclusion of judgment

2) The sentence sentenced by the lower court to the Defendant (one million won in penalty) is too unhued and unfair.

B. As to the embezzlement of KRW 5 million among the facts charged in the instant case, the lower court erred by misapprehending the facts and adversely affecting the conclusion of the judgment, even though the Defendant did not have the status of a person who takes custody of the victim’s property, on a different premise.

2. Judgment on the assertion of mistake of facts

A. Facts of recognition 1) The Defendant closed the business around December 2016 under the name of referred F.

“A person who engages in tin material import business under the trade name of “,” and the victim is the wife of the representative director M.

A person who actually operated the L (hereinafter referred to as “L”) is a person.

2) The victim had the following construction works:

A) From September 2016 to October 1, 2016 of the same year, the victim executed the construction of a new building on the ground of N in Jeju, and the victim agreed to receive KRW 20 million (including value added tax, KRW 22 million) in the middle period from the I (hereinafter “I”) to the I (hereinafter “I”).

B) On the other hand, on October 2016, the victim took part in the construction of tin (the State) of the construction of a new factory building located in the first place in the police officer, and received materials worth KRW 5 million from the Defendant and carried out the said construction.

3) On October 2016, the victim told I that I should receive tax invoices to pay personnel expenses.

The victim was unable to issue tax invoices due to the closure of L at the time.