1. The part of the lower judgment against the Defendants is reversed.

2. Defendant A’s imprisonment with prison labor for one year and ten months, and Defendant B.

1. Summary of grounds for appeal;

A. The Defendants, from 2011 to 2014, have the right to receive 10% of the amount of support payment and support payment, which the Defendants recruited from Epic Group (hereinafter “Epic Group”) as performance allowances.

Therefore, the Defendants’ receipt of a total of KRW 572 million from 2011 to 2014 from Eduna was lawful in accordance with due process, and thus, it cannot be deemed as another’s property, and it is difficult to deem that the Defendants had the intent of unlawful acquisition.

However, the court below found the defendants guilty of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement). The court below erred by misunderstanding of facts and misunderstanding of legal principles.

B. 1) The lower court’s respective sentences (one year and ten months of imprisonment, and one year and six months of imprisonment) against the Defendants against the Defendants are too unreasonable and unfair. 2) The lower court’s respective sentences against the Defendants by the prosecutor are too uneasible and unfair.

2. Determination

A. As to the Defendants’ assertion of mistake of facts and misapprehension of legal principles, the Defendants asserted that “The Defendants have the right to receive performance allowances from the Epic group, which cannot be viewed as another person’s property. Therefore, even if the Defendants were to have used money received as performance allowances, it does not constitute embezzlement, and there is no intent to obtain unlawful profits from the Defendants.”

In full view of the following circumstances revealed by the evidence duly adopted and examined, the lower court determined the purpose and use of the E-gu funds entrusted by the Defendants, and thereby, did not exceed F (hereinafter “F”) and G (hereinafter “F”) under the name of advertising agency fee.