The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

1. The sentence imposed by the lower court (ten months of imprisonment) on the summary of the grounds for appeal is too unreasonable.

2. The act of examining the defendant's reasons for appeal ex officio prior to the judgment on the grounds for appeal by the defendant's ex officio and the act of occupational embezzlement.

Even if the legal interests of damage are uniform, the form of crime is identical, and it is recognized as a series of acts due to the realization of a single criminal intent, the crime of this case shall be deemed to be one crime, inclusive (see Supreme Court Decision 2005Do3929, Sept. 29, 2005, etc.). Thus, the crime of this case shall be deemed to be a single crime (see Supreme Court Decision 2005Do3929, Sept. 29, 2005) as if the defendant falsely listed E as the auditor of the victim

The Defendant’s crime of this case comprehensively constitutes a single occupational embezzlement, since the crime of this case is deemed not only a single legal interest but also a series of acts due to the realization of a single criminal intent, since it is deemed that the crime of this case constitutes a single occupational embezzlement, inasmuch as the crime of this case is committed by the Defendant, which is a single criminal intent, by remitting money to E every month from July 2012 to March 2014.

Nevertheless, the court below held that there are concurrent crimes under the former part of Article 37 of the Criminal Act.

Recognizing the aggravated punishment of concurrent crimes, the court below erred by misapprehending the legal principles on comprehensive crimes, thereby affecting the conclusion of the judgment.

I would like to say.

3. Therefore, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the defendant's unfair argument of sentencing, and the judgment below is reversed and it is decided as follows through pleading.

Criminal facts

The summary of the crime and evidence against the defendant recognized by the court is as stated in the corresponding column of the judgment of the court below. Thus, it is true in accordance with Article 369 of the Criminal Procedure Act.