All appeals filed by the prosecutor against the Defendants are dismissed.

1. The summary of the grounds for appeal (fact-finding) is as follows.

As to subsection (a) of this case, the coffee-type machine purchased at KRW 200 million with G’s investment, and falls under the assets owned by the victim’s company, and the Defendants’ arbitrary use of the proceeds constitutes embezzlement.

The following 2.B.

C. As to paragraph (1), Defendant A cannot be deemed to have a claim against the victim company, and the withdrawal by the Defendants of each of the instant money constitutes embezzlement on duty, not by paying the victim company’s debt, but by using cash for personal purposes.

The judgment of the court below that acquitted each of the defendants is erroneous and adversely affected by the conclusion of the judgment.

2. The summary of the facts charged is the person who was jointly represented by G with the victim F Co., Ltd., a coffee specialty of the coffee E-building 502 in Jongno-gu Seoul, and Defendant B served as the chief of the above company and substantially managed the company:

A. On May 2014, the Defendants, in collusion, sold to a business entity called “H” around August 2014 and embezzled the proceeds of sales of 20 million won for the sake of the operation of “I”, which is a coffee sales company directly operated by Defendant A, while keeping one of the coffee-rating machinery purchased at the victim’s office at the victim’s company’s office for business purposes; and

B. From September 22, 2014, the Defendants conspired to receive KRW 40 million from the J to a contract for the transfer of the assets of the victim company for the purpose of the victim company, and embezzled the amount of KRW 15 million, including KRW 10 million around 24th of the same month, and KRW 5 million around 25th of the same month, in the name of the recovery of additional investments in the said victim company by Defendant A, to Defendant A’s national bank account, and embezzled it as Defendant A’s operating fund.