The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

However, for three years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Defendant 1) The amount listed in paragraphs 3 and 4 of the [Attachment Table 3, 4, 7, and 10 of the crime sight list] was used by K in connection with unfair trade with the Z, and the money listed in paragraphs 7 is used as the site expense, and the defendant was not used as the site expense, despite the fact that the money listed in paragraph 10 was used for the personal purpose, there is an error of law that affected the conclusion of the judgment by misunderstanding the facts that the defendant used the above money for the personal purpose and found the defendant guilty of all the facts charged. 2) The embezzlement listed in paragraphs 1 and 2 of the [Attachment Table 1] of the crime sight list in the annexed Form 1 and 2 of the crime list in order to lend money to A without any consent of the victim company's director at the time and the victim company's actual owner, and the defendant did not arbitrarily lend the money to AA for the purpose of management interest of the victim company, and the defendant did not have any influence on the defendant's act of embezzlement.

A prosecutor must prove that an excessive disbursement has been made in excess of a reasonable scope or even in relation to the work, and the officer or employee who has used the printing fund, etc. fails to properly explain his/her whereabouts or the place of use, or submits evidentiary data on the use ex post facto.