All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment in light of the relevant legal principles and records, the lower court is justifiable to have determined as follows: (a) out of the points of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement); (b) embezzlement of company funds for short-term and short-term loans as stated in the table of crime (1) attached to the lower judgment; and (c) embezzlement of embezzlement of 500 million won of loans to real estate owned by the name holder on August 16, 201, on the grounds that there is no proof of crime; and (d) contrary to what is alleged in the grounds of appeal, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules; and (e)

2. As to the Defendant’s ground of appeal

A. Examining the reasoning of the lower judgment in light of the relevant legal principles and the evidence duly admitted by the lower court, the lower court is justifiable to have found the Defendant guilty of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (excluding the part not guilty in the grounds of appeal) due to financial support to affiliate companies without taking sufficient measures to preserve claims, such as collateral, on the grounds indicated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by misapprehending the legal doctrine on the act of breach of trust in the course of occupational breach of trust

B. Examining the reasoning of the lower judgment in light of the relevant legal principles and the evidence duly admitted by the lower court as to the second ground of appeal, the lower court, based on its stated reasoning, paid to AM more than KRW 1.365 billion, excluding KRW 200 million, out of the amount remitted to AO on February 21, 2012.