The judgment of the court below is reversed.

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

, however, from the date this judgment becomes final.

1. Summary of the grounds for appeal (the factual error, misunderstanding of legal principles and unreasonable sentencing)

A. misunderstanding of facts or misunderstanding of legal principles 1) Since each embezzlement act listed in the annexed list of crimes in the judgment of the court below as to the completion of the statute of limitations cannot be deemed to have been committed in the same form as a single criminal intent, each embezzlement listed in the annexed list of crimes cannot be deemed to have been committed in the same form, not a single criminal intent, and thus, the statute of limitations has already expired. 2) The grounds for appeal by the Defendants, who have no intention of embezzlement or intent of unlawful acquisition, include the portion of the amount listed in the annexed list of crimes Nos. 5,6, 7, 8, 9, 11 in relation to this part of the grounds for appeal by the Defendants, who had no intention of embezzlement or intent of unlawful acquisition, as to this part of the grounds for appeal, on March 25, 2020, the Defendants acknowledged and withdrawn the criminal facts corresponding to the amount stated in the annexed list Nos. 5,6,7,8,9,111 of the court below at the second trial on March 25, 202020

A) From 2007 to 2008, with the aid of U.S. at Libyia BC, the Defendants were awarded a negotiated contract for a large-scale construction project of approximately KRW 2,500 billion in total from Libyia’s government agencies, including Libyia Housing Infrastructure Authority and Libyia Development Agency. Unlike the initial contract, the Defendants paid the construction cost to Libyia’s Housing Infrastructure Authority in full to Libyia local currency, thereby making it impossible for the Defendants to bring them out to the Republic of Korea in accordance with the local policy of Libyia, which was a corporation Hong Kong (hereinafter “G”) located in the Republic of Korea to bring them into the Republic of Korea and to use it as operating funds necessary for the victim company.

was established.

When concluding the above construction contract, the victim company entered into an agreement with U to pay U money in the name of the consulting fee.

A victim company shall limit foreign currency which can be remitted within the Republic of Korea.