All appeals are dismissed.

The grounds of appeal are examined.

In order to become a single crime by combining several business embezzlements, the legal interests of the victim should be single, the form of crime is identical, and it should be recognized as a series of acts due to the realization of a single criminal intent (see, e.g., Supreme Court Decisions 2005Do3929, Sept. 28, 2005; 2009Do8265, Jul. 28, 2011). The lower court, on the grounds the same as indicated in its reasoning, as to the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) against the Defendants among the facts charged in the instant case, as to ① embezzlement of company funds through the payment of the above or excessive services payment, ② embezzlement of company funds using the payment of benefits to the above employees or public relations personnel, ③ embezzlement of company funds using the paid expenses of the deceased employees or public relations personnel, ③ embezzlement of the funds of the company funds for which the payment of the above expenses is most different method of crime, and there is a difference in the motive for embezzlement.

Therefore, it is difficult to conclude that it is a series of acts due to the realization of a single criminal intent, and thus, it is difficult to regard it as a series of acts due to the realization of a single criminal intent.

The decision was determined.

In light of the records, the above judgment of the court below is acceptable as it is in accordance with the above legal principles. Contrary to the allegations in the grounds of appeal, there were no errors by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal principles on the judgment on the acceptance of crimes

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.