1. The judgment below is reversed.

2. The defendant shall be punished by imprisonment with prison labor for four years;

3. 600,628,453 won from the defendant.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court on the Defendant (a prison term of four years and an additional collection of KRW 600,628,453) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. We examine ex officio prior to the judgment on the grounds for appeal by the defendant and prosecutor.

The crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) was committed from January 25, 2008 to February 29, 2008. While the main sentence of Article 42 of the former Criminal Act (amended by Act No. 10259, Apr. 15, 2010; hereinafter the same shall apply) is applied to the upper limit of the imprisonment, the lower court erred in determining the punishment by adding concurrent crimes under the premise that the main sentence of Article 42 of the current Criminal Act is applied, thereby deeming the scope of the punishment to be sentenced to imprisonment with prison labor for three years from 3 years to 45 years from 208, and thus, the lower judgment was no longer maintained.

3. Accordingly, the judgment of the court below is reversed under Article 364(2) of the Criminal Procedure Act without examining the defendant and the prosecutor's allegation of unfair sentencing, and the judgment below is reversed and it is again decided as follows.

【Grounds for Appeal】 The facts constituting the crime and the summary of the evidence recognized by the court, as stated in the corresponding column of the judgment of the court below, are the same as stated in the corresponding column of the judgment of the court below, and thus, they are cited in accordance with Article 369

Application of Statutes

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) The point of embezzlement of KRW 50 million: Article 3(1)2 of the former Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Amended by Act No. 11304, Feb. 10, 2012); Articles 356, 355(1), and 30 of the Criminal Act (comprehensively: Provided, That the upper limit of the punishment shall be governed by the main sentence of Article 42 of the former Criminal Act);

(b) Points of embezzlement of KRW 50,628,453: Articles 356 and 355 (1) of the Criminal Act;

(c)the point of fraud: