All appeals are dismissed.

The grounds of appeal are examined.

1. As to Defendant A’s occupational embezzlement, the intent to obtain unlawful acquisition in the crime of occupational embezzlement refers to the intent to dispose of another’s property in breach of his/her occupational duty, such as in the case of his/her own property, and thus, to return, reimburse, and preserve it later.

Even if this is recognized, there is no obstacle.

In addition, the crime of occupational embezzlement is established when the intent of the above unlawful acquisition was explicitly expressed outside, so the person who committed the crime of embezzlement had a separate monetary claim against the owner of the property.

In the absence of special circumstances such as the settlement of offset before the crime of embezzlement, such circumstance alone cannot affect the crime of occupational embezzlement already established.

(See Supreme Court Decisions 95Do59 delivered on March 14, 1995, 2005Do3431 delivered on June 2, 2006, etc.). In full view of the circumstances set forth in its reasoning, the lower court determined that Defendant A’s withdrawal of each of the instant funds was made by embezzlement of the victim company’s property and the intent of unlawful acquisition of Defendant A at the time of withdrawal, based on the following circumstances: (a) Defendant A, as the representative director of the victim company G (hereinafter “victim Company”), used large amount of company funds for personal purposes, not for the victim company; (b) was not subject to any agreement on interest or maturity at the time of withdrawal; and (c) was not subject to a resolution of the board of directors, etc.; (d) even if some of the victim companies at the time of withdrawal of the funds, there were claims for provisional payment, but did not have expressed the intent to set off his claim at the time of withdrawal of each of the funds.

The judgment below

The reasons therefor are duly adopted by the relevant legal principles and legal principles.