The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of four years and a fine of thirty thousand won.

The above fine shall be imposed on the defendant.

1. Progress of judgment and scope of judgment of this court;

A. The Prosecutor brought a public prosecution against the Defendant as follows.

① A’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) regarding KRW 690 million of the funds raised by the attorney-at-law’s funds for the payment of a fine of KRW 600 million, and KRW 70 million of the funds raised by the issuance of corporate bonds with a right to receive new shares. ③ Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) concerning personal-use funds (Embezzlement) ④ Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Account Statement, etc.) concerning the A’s personal-use funds. ⑤ Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Account Statement, etc.) ⑤ Violation of the Punishment of Tax Evaders Act, and was indicted as

2) The lower court found the Defendant guilty of KRW 600 million among the facts charged in the instant case (3), (4), (5), and (2) of the facts charged, and (1) of the facts charged and ② of KRW 70 million of the facts charged (not guilty of the part on KRW 70 million of the facts charged) and sentenced the Defendant to imprisonment for a period of two years and six months, and a fine of KRW 350 million.

On the other hand, the defendant appealed each of the above charges on the grounds of mistake of facts and illegality in sentencing. <1> The prosecutor appealed from the above charges and <2> 70,000,000,000 won among the charges.

3) In the first instance court prior to the remanding, the prosecutor filed an application for permission to amend the indictment (hereinafter “application for permission to amend the first indictment”) with the content of adding the charges (No. 17,18 attached table of crimes) related to the aforementioned charges (No. 17,18 attached table of crimes). The court of the first instance prior to the returning was permitted.

After that, the prosecutor again filed an application for permission to amend the bill of indictment (hereinafter referred to as "application for permission to amend the second bill of indictment") with the contents that add the charges that are related to the facts charged as a single offense, and the court of the first instance prior to the return.