The judgment below

The guilty portion shall be reversed.

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

The judgment below

Part of acquittal.

1. Summary of grounds for appeal;

A. The prosecutor’s (i) misunderstanding of facts brought a charge of embezzlement of KRW 1.22 billion for the first time by the defendant, but partially accepted the defendant’s and his defense counsel’s assertion, and the lower court rendered a not guilty verdict of KRW 1.1,4910,00,000, which remains after subtracting KRW 2.8 billion from the Defendant’s and his defense counsel’s assertion, on the ground that the amount of KRW 9.1 billion is still kept in the account of the victim’s clan, and the prosecutor appealed not to file an appeal against this part but only the remainder of KRW 92,000,000 for the non-guilty portion

Embezzlement B and the indictment was modified.

However, the lower court found the Defendant not guilty of KRW 92,92,00,000,00 which was 92,000,000,000 as seen above, was included in KRW 28,000 that was reduced through the modification of the indictment, and thus, the lower court acquitted the Defendant of KRW 92,000,00

Dob. The sentencing of the lower court (three years and six months for imprisonment) is too uneasible and unfair.

나. 피고인 ⑴ 사실오인 및 법리오해(원심판결 유죄 부분 중 4억 6,000만 원의 횡령 부분) ㈎ 피고인과 F의 계좌로 입금한 공탁금 12억 2,200만 원 중 피고인이 개인적으로 소비하여 횡령한 돈은 4억 6,200만 원에 불과하고 나머지 돈은 종산이전을 위한 토목공사비, 산소이전비, 전자족보편찬 지원비와 K 유래비 설치 지원금, 감사의 병원비 지원금, 종중 관련 소송비용, 종무수행비 등으로 사용하였으므로, 위 4억 6,200만 원을 넘는 금액에 대해서는 횡령죄가 성립하지 않음에도, 원심판결은 피고인이 9억 2,200만 원을 횡령하였다고 인정하였으니, 원심판결 중 피고인이 인정하는 부분을 넘는 유죄 부분인 4억 6,000만 원(= 9억 2,200만 원 - 4억 6,200만 원)의 횡령 부분에 대하여는 사실을 오인하거나 입증책임의 소재에 관한 법리를 오해하여 판결에 영향을 미친 위법이 있다....