The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

1. Summary of grounds for appeal;

A. Defendant 1 is guilty of the facts. Defendant 1 is a crime list of the attached crime list (3-1) of the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes.

The lower court found the Defendant guilty of Nos. 1 through 25 of the judgment of the lower court on the charges of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (e.g., distribution) in the attached Table Nos. 1 through 25 of the List of Crimes (3-1) is not received by the Defendant, but the victim D Co., Ltd. (hereinafter “D”) received the amount of damage. Therefore, it should be excluded from the amount of damage caused by the Defendant’s breach of trust.

B) Of the crimes of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (i.e., breach of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (i.e., the list of crimes in the judgment below

The judgment of the court below which found the defendant guilty should be excluded from the amount of damage in the attached list (5-1) of the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (affort) to Q as the actual operator of the victim D.

In addition, in calculating the amount of damage for the above part, 1,500,000 won that the defendant was ordered to grant a number of orders for each sequence shall also be deducted from the amount of damage by each sequence because there is no evidence to acknowledge it.

C) As the Defendant used the money for the victim D, KRW 34,102,237 out of the total amount of damage to the victim D is used for the purchase of food materials from the victim D, the said part must be deducted from the amount of damage.

2) The sentencing of the lower court’s unfair sentencing (three years of imprisonment) is too unreasonable.

B. Prosecutor 1) In misunderstanding the fact of occupational breach of trust, the Defendant, on September 11, 2014, related to the temporary building construction of AE factory AB Co., Ltd. (hereinafter “AB”), the personnel expenses actually incurred in the construction are limited to KRW 560 million.

Nevertheless, the Defendant arbitrarily calculates and reports the labor cost of the above construction cost of KRW 1,200,000 to AB, and himself.