The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a period of five months.

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

1. Summary of grounds for appeal;

A. Defendant 1) The Defendant and H entered into a trade agreement with the victim C Incorporated Co., Ltd. (hereinafter “victim Co., Ltd”).

(1) Around October 2017, H jointly established and operated a partnership. Around October 2017, H agreed to liquidate the above partnership, the land, office, etc. of the victim company in which H invested and agreed to divide the ratio of 1/2 shares, such as Y-in 1 unit, 1 unit, 1 unit, 1 unit, 1 unit, and credit amount, which are other assets. According to the above agreement, the relationship between the Defendant and H was terminated, and the Defendant received KRW 32,308,000 as 1/2 of the credit amount of KRW 60 million, and the Defendant received KRW 32,308,000. Accordingly, the Defendant cannot be deemed to have the status of keeping the property of the victim company after the end of the same business relationship, and the Defendant did not have the intent of embezzlement. Nevertheless, the lower court, which found the Defendant guilty of the facts charged in this case, erred by misapprehending the facts that affected the judgment, thereby adversely affecting the judgment.

B. The sentence imposed by the lower court is too uneasible and unfair.

2. A partnership agreement with the purport that both parties to a judgment on the assertion of mistake of facts shall jointly establish and operate a joint stock company with their respective investments, and that the burden of expenses incurred in the joint management of the company and the distribution of profits shall be based on the share ratio, is premised on joint business between the parties in the name of the joint stock company and in accordance with the legal principles of the joint stock company in external relations and internal relations. Therefore, liquidation of the company shall also be conducted in accordance with the provisions of the Commercial Act concerning the liquidation of the company. Therefore, insofar as the company has been incorporated pursuant to such partnership agreement and its substance has been equipped, liquidation procedures pursuant to the