The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

However, for three years from the date this judgment became final and conclusive.

1. Summary of the facts charged

A. The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) is a person who was a victim D’s general fund manager, among corporate-type funds operated by Tribid Capital Management Ltd. from August 5, 2003 to February 13, 2012.

The defendant, for the purpose of residing with K, entered into a lease contract from 1502, Gangnam-gu, Seoul R apartment in the name of K to 2.7 billion won in the name of K, and the defendant released the assets deposited with the victim by taking advantage of the position of the general fund manager and raised the money to cover the above deposit money.

On October 5, 2010, the Defendant received a request from the settlor of chonsegwon to pay part of the deposit money to the Namjin Co., Ltd. (hereinafter referred to as “Seoul”). On October 5, 2010, the Defendant, as a general fund manager of the victim’s account, remitted the amount of USD 1950,000 (in Korean won, equivalent to KRW 2.19,210,000) out of the deposit money from the victim’s account to the business bank account (one account number: 250-034847-04-021) by giving instructions for remittance to the bank account (one account) in the name of Trobro-gu’s capital, while keeping the funds deposited in the fund account operated by the Defendant for business purposes.

As a result, the Defendant embezzled the amount by remitting the amount of 1950,000 U.S. funds to the victim's corporation.

B. In order to conceal the withdrawal of USD 1950,00 from the money deposited in the victim’s fund account as above, the Defendant forged private documents, even though he did not have any fact that he received a loan from the victim or delegated the Defendant with the authority to prepare a loan contract, on October 5, 2010, as the title “Lan Agre agreement”, and as the title “Lan Agre agreement”, the originator’s “Imre and Domman Co., Ltd.”, and “Imre Dom Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do