The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

1. Summary of grounds for appeal;

A. Of the facts established by the court below, there is an error of mistake of facts in the judgment below which found the defendant guilty without distinguishing the funds used for the purpose of the victimized company and its employees as representative director, even though the funds used for the purpose of the victimized company and its employees cannot be deemed to have been embezzled.

In addition, since the defendant has a claim against the damaged company for the amount of 112,286,755 won, even if the defendant used the damaged company's funds, it shall be deemed that the defendant properly received the claim from the damaged company to the amount above. However, the judgment of the court below did not consider the defendant's claim for the amount above.

B. The prosecutor asserts that the defendant is too unfasible and unfair on the punishment of the judgment of the court below on unreasonable sentencing (one year and six months of imprisonment, three years of suspended execution, and 180 hours of community service).

2. Judgment on misconception of facts and misapprehension of legal principles

A. If the representative director of a stock company, which judged the assertion of mistake of facts, withdraws and uses the company's money, and fails to present evidentiary documents about the place of use, and fails to give reasonable explanation about the grounds for the withdrawal and the place of use, such money may be inferred to withdraw the company's money with the intent of unlawful acquisition and use it for personal purposes.

(See Supreme Court Decision 2003Do2807 delivered on August 22, 2003, etc.). The Defendant asserts that KRW 151,561,632, out of the crime sight table attached to the facts charged, was not embezzled. In light of the above legal principles, the Defendant specifically examined the items denied by the Defendant.

1) Total sum of KRW 50 million (referred to in items of mistake of facts less than the list of crimes).