The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The lower court found the Defendant guilty of this part of the facts charged, on the ground that there was no fact that the Defendant committed a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and occupational embezzlement among the facts charged in the instant case, and there was an error of misunderstanding the facts.

B. The sentence of the lower court’s improper sentencing (three years of suspended sentence in June) is too unreasonable.

2. Determination

A. 1) As to the Defendant’s assertion of mistake of facts in this part of the facts charged, the Defendant’s assertion that the Defendant used the funds of the victim company under the following name at the lower court, and thus, the Defendant’s use of the following money does not constitute an unlawful acquisition intent or embezzlement:

This position seems to be maintained in the first instance.

① The amount transferred to N, Z, or A (hereinafter collectively referred to as “N, etc.”) ① The amount transferred to N: The amount transferred to N No. 1 per annum in annexed crimes table 1, and No. 2,39,42, and 67 (total KRW 12,980,00) in annexed crimes table 2, 39, 42, and 67 (total KRW 100,000) in annexed crimes table 2, 15, 16, 17, 24, 29, 30, and 33 (total KRW 32,160,000) in annexed crimes table 1, 12, 19, and 31 in annexed crimes table 2, 15, 16, 17, 24, 29, 30, and 333 (joint KRW 324,000 in the judgment of the court below) in the judgment of the court below.

The defendant borrowed money from N, etc. and deposited money into the account of the victim company more than the funds of the victim company used by the defendant for its change.

② Of the funds transferred to K, the amount transferred to K is not the amount of false sales, but the amount of KRW 130,000,000,000 from No. 1 to No. 7 of the List of Crimes in the Judgment of the Republic of Korea.