The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

However, the above punishment shall be imposed for a period of four years from the date this judgment became final.

1. Summary of grounds for appeal;

A. The lower court erred by misapprehending the legal principles or by misapprehending the legal principles as seen below, thereby adversely affecting the conclusion of the judgment.

1) The embezzlement of the I Stock Purchase Fund Co., Ltd. (the crime No. 2-A of the original judgment)

Corporation I (hereinafter referred to as “I”) in relation to the Defendant’s name.

(1) The shares issued by the Company G (hereinafter “G”) were purchased by the Company 59,800 shares, which is not the Defendant’s individual but not the Defendant’s individual.

(i) an act as a representative director. Accordingly, 59,800 shares issued by I purchased in the name of the second person (hereinafter “the second person’s shares”).

Since the actual owner of the instant borrowed stocks is G, it cannot be deemed embezzlement of acquiring the instant borrowed stocks with G funds. 2) With respect to the point of breach of trust due to the acquisition of I’s stocks (Article 3-1(a) and (1) of the original criminal facts stated in the judgment), the actual owner of the instant borrowed stocks was G, while G was in the form of purchasing the instant borrowed stocks to convert the instant borrowed stocks into the real name, and only paid the purchase price for the instant borrowed stocks to the next person and received the return of the purchase price.

Therefore, there is no benefit of the defendant, and there is no property damage in G.

3) The point of breach of trust due to the loan to I (the crime No. 3-A of the judgment of the original court);

(2) In relation to paragraph (2) of this Article, G Company AG (hereinafter referred to as “AG”) whose management conditions have deteriorated due to changes in market conditions as a subsidiary of G.

As seen later, AG acquired, on November 29, 2006, the production, sale, and other businesses incidental thereto, the manager of AB, a rehabilitation company, and then changed its trade name on several occasions and around August 2007, after taking over the production, sale, and other businesses incidental thereto, which were carried out by the said rehabilitation company from AH, and “AG” regardless of the above change of trade name.

The purpose of this Act is to kill.