The judgment below

The part against the defendant shall be reversed.

Defendant shall be punished by a fine of KRW 2,000,000.

The defendant above.

1. Summary of grounds for appeal;

A. Legal principles (the point of occupational embezzlement) do not constitute embezzlement even if the Defendant used the advance payment received from Ycheon-gun because its use is strictly restricted and thus, it is not entrusted for another purpose.

B. In order to reduce the cost, the Defendant jointly employed the parts of the construction and jointly purchased construction materials with D (hereinafter “D”) of the limited partnership company operated by C, which was ordered to divide the construction parts into the construction site of this case for the purpose of reducing the cost, but the Defendant directly directed the progress at the construction site and finished the construction work. As such, the Defendant did not subcontract the construction to D.

C. The sentence of unfair sentencing (two years of suspended sentence for one year of imprisonment) by the lower court is too unreasonable.

2. Determination

A. Determination as to the assertion on occupational embezzlement 1) Summary of the facts charged is limited to B limited partnership companies established for the purpose of installing landscaping facilities, etc. (hereinafter “B”).

is the representative member of the Council.

B around December 29, 2010, around 65,227,00 won in the construction cost, “G outdoor learning source installation work” was awarded a contract for installation work for KRW 66,563,530 in the construction cost and KRW 63,921,720 in the construction cost, respectively.

On December 31, 2010, the Defendant transferred KRW 135,500,000 to the account in the name of the Nonghyup Bank in the name of B as advance payment for the said three construction costs at the B office located in Gangwon-gun, Gangwon-gun, Gangwon-gun, and kept it for business purposes.

The advance payment of the above construction work shall not be used for any purpose other than the payment of wages and securing materials to achieve the purpose of the contract, and shall be managed in a separate account from other funds.

Nevertheless, on December 31, 2010, the Defendant paid the above advance payment to K, who operates J, under the pretext of debt repayment.