The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. Defendant 1) In the case of misunderstanding of facts by the Defendant’s misunderstanding of facts, the F limited liability company, a management company, E (hereinafter “instant management company”), in the amount of USD 100,000 (Korean KRW 129,000) received from the victim.

(2) The sentence imposed by the lower court of unfair sentencing (two years of imprisonment with labor) is too unreasonable, as well as the fine deposit against the captain of the above vessel, and thus, the amount embezzled by the Defendant is KRW 70 million imposed by the actual fine.

B. Prosecutor 1) misunderstanding of facts (as to the acquittal of the original reasons), the Defendant received the full amount of USD 100,000 (Korean Won 129,000,000) from the victim as a fine deposit. The amount embezzled by the Defendant is US$ 100,000 (Korean Won 129,000,000). 2) The above sentence imposed by the lower court of unfair sentencing is too unreasonable and unfair.

2. Determination of misconception of facts by the defendant and prosecutor

A. The following facts are acknowledged according to the evidence duly adopted and examined by the court below and the court below.

① On November 25, 2013, the Defendant, as the D representative director, was delegated by the instant management company with the affairs of responding to the instant accident and the management of the said ship, in relation to marine pollution accidents caused by oil leakage from China’s ship E (hereinafter “instant ship”) that occurred around November 25, 2013.

(12) On July 10, 2014, the Defendant submitted a written claim stating that the instant management company (USD 50,000 - - 10,000 - - 12 :00 USD 50,000 - - 35,000 USD 35,00 (E agency expenses: US$ 50,000,000,000) was the Defendant. The instant management company remitted the amount of US$85,00 to the Defendant on the same day.

(Evidence Records 84,85 pages). The Defendant on the 11st of the following month, 34,029,640 won out of the said money.