The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than two years and six months.

1. Scope of the judgment of this court;

A. The lower court found the Defendant guilty on the whole facts charged, and appealed on the grounds of mistake of facts, misunderstanding of legal principles, and unreasonable sentencing. Prior to remand, the lower court reversed the lower judgment ex officio due to the prosecutor’s changes in indictment and convicted the entire facts charged, including the modified facts charged.

B. The Supreme Court reversed the part of the judgment of the party prior to the remanding the case on the ground of misconception of facts and misunderstanding of legal principles as to the whole. The Supreme Court rejected the defendant's ground of appeal as to whether the sale of 21 cargo vehicles constitutes occupational breach of trust among the facts of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) and the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation). The part of the judgment of the party prior to the remanding that the value of property profits from occupational breach of trust exceeds 50 million won is reversed, and remanded to the trial.

B. In a case where the final judgment of remand and the final judgment of the court of final appeal determined that the allegations in the grounds of final appeal are groundless, but the entire conviction part is reversed due to other concurrent crimes and the judgment of the court below again determines the punishment as concurrent crimes after remanding the case, the part rejected by the court of final appeal on the ground that the allegations in the grounds of final appeal are groundless at the same time as the judgment of the court of final appeal becomes final and conclusive, and the defendant cannot dispute this part at the same time with the judgment of the court of final appeal, and the court of final appeal to which the case was remanded cannot make a decision contrary thereto, and the court of final and conclusive cannot make a decision contrary thereto.