All appeals filed by the Defendants and the Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendants A) 1) misunderstanding of facts or misunderstanding of legal principles (1) , at the time of withdrawal of the amount recorded in the crime of occupational embezzlement of this case, the Defendant had a claim against the victim G Co., Ltd. (hereinafter “victim Company”) in excess of the withdrawn amount at all times.

The defendant withdrawn money recorded in the facts constituting the occupational embezzlement of this case from the victim company in the form of temporary loan (No. 1, 10, 14, 16-19, hereinafter referred to as "the order") from the victim company to a third party, provisional payment (No. 2-9, 11-13, 15, hereinafter referred to as "the order"), provisional payment (No. 2-9, 15) to employees, or provisional payment (No. 15). However, the defendant had an intention to offset the claim of provisional payment naturally held against the victim company at the time of withdrawal of each of the above money.

The portion withdrawn in the form of temporary loan to a third party can still be recovered by the victim company's exercise of its claims, and thereafter was settled by offsetting the claims against the employees. On April 30, 2008, the portion withdrawn in the form of provisional payment and provisional payment half-years for employees was settled by offsetting the claims against the Defendant.

Therefore, the defendant's withdrawal of each of the above money does not constitute embezzlement, nor did the defendant have had no intention to acquire illegal money at the time.

(2) The violation of the Political Funds Act (A) L8 million won, the operating expenses of the office of the Election and Countermeasures Headquarters, the vehicle expenses of KRW 15 million, the Defendant lent to Defendant B for a fee, not for political funds.

(B) The Defendant loaned KRW 350 million to Defendant B for personal monetary transactions, with a loan of KRW 310 million.