All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court (four months of imprisonment) is too unreasonable.

B. According to the interpretation of the contract for the supply of the goods of this case by the prosecutor, the defendant sells and receives the goods for the victim company until the settlement of the price of the goods supplied by the victim company is completed

Although the judgment of the court below which acquitted the defendant of embezzlement of KRW 106,00,000 for the sale price of the above goods by denying the defendant's status as custodian, is erroneous in the misapprehension of legal principles.

2. The lower court found the Defendant not guilty on the ground that, in light of the Defendant’s business method, the relationship between the Defendant and the victim company, the method of trading goods, and the provisions of Article 5 of the Agreement on the Supply of Goods, etc., the ownership of the price that the Defendant sold the goods supplied by the victim company between the Defendant and the victim company can not be deemed as immediately reverted to the victim company. Therefore, the Defendant did not have the status of holding the sales proceeds in the position of a person who keeps

In addition to the judgment of the court below, the following circumstances acknowledged by the evidence duly adopted and examined by the court below, namely, ① “C” operated by the defendant by the investigative agency, which is the head of the headquarters of the victim’s business headquarters, are stated to the effect that the defendant was a wholesaler who received the keys from the victim company, etc. and sold it to retail stores, instead of the victim company’s agent (Evidence No. 30 of the evidence record). ② Article 5(4) of the Agreement on the Supply of Goods of this case provides that the defendant reserves the ownership of the goods to the victim company until the purchase price of the goods supplied to the victim company is paid in full by the victim company. However, the above provision was supplied in accordance with other provisions.