The judgment of the court below is reversed.

The punishment of the accused shall be determined by eight months of imprisonment.

However, from the final date of this judgment.

1. Summary of grounds for appeal;

A. On July 19, 2011, the Defendant: (a) mismisunderstanding of facts and misunderstanding of legal principles; (b) embezzled the sale proceeds of SM car; (c) disposed of the victim’s SM7 car on July 19, 201; (d) purchased the victim’s heavy benz car at KRW 40 million; and paid the installments on behalf of the Defendant.

The Defendant sold the said SM7 car at KRW 13.8 million, and used KRW 4 million among them as the vehicle registration fee, insurance premium, etc. for the newly purchased M7 car, and used KRW 10 million for the remaining 10.0 million as the business fund with the victim’s understanding, and later used it as the business fund, and returned the said money to the victim on May 18, 2012.

Nevertheless, there is an error of misunderstanding of facts in the judgment of the court below which found the defendant guilty of this part.

(2) The embezzlement of the sale proceeds of benz passenger cars in this case purchased at the same rate as the Defendant asserted earlier, and the Defendant paid the installment for a considerable period of time.

On November 201, 201, the defendant purchased BMW passenger cars with a set of BMW passenger cars and paid the installments on behalf of the defendant for a certain period of time.

In other words, the instant passenger car was exchanged with the BMW car that the Defendant purchased again in the name of the victim, and was not requested for sale by the Defendant, and the Defendant was at dispute with the victim and did not pay the installment of the BW car from May 2013 to the victim, resulting in the victim’s complaint.

Nevertheless, there is an error of misunderstanding of facts in the judgment of the court below which found the defendant guilty of this part.

(3) The Defendant, who acquired money at the time of entering the I University, takes the victim’s level of KRW 30 million on the pretext of the material cost, parliamentary expense, and rason’s expense, etc.