The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The sentence of imprisonment with prison labor (eight months) of the lower court is too unreasonable.

B. In full view of the statements of the victim, the defendant, and the business partners of E and the records of damage submitted by the victim, etc., the court below which acquitted the part of the amount embezzled by the defendant, although it can be recognized that the defendant embezzled the victim's money by appropriating not only the excessive price of the goods but also the excessive quantity of the goods, there is an error of law that affected the conclusion of the judgment by misunderstanding the facts, which affected the conclusion of the judgment. 2) The sentence of unfair sentencing is too unreasonable.

2. Judgment on the prosecutor's assertion of mistake of facts

A. On October 23, 2008, from around February 28, 2014 to around February 28, 2014, the Defendant arbitrarily embezzled approximately KRW 45,210,680 by using a total of KRW 10,317,00,00 in the purchase price of materials paid by the victimized Company by means of a method of excessively appropriating the purchase quantity in the process of purchasing goods from F, which is the customer, and claiming the victimized Company for the payment.

B. For the following reasons, the lower court found the Defendant not guilty of this part of the facts charged, on the grounds that the part of the facts charged in the above case constitutes a case where there is no proof of crime, but did not separately sentence the Defendant not guilty of the crime of occupational embezzlement in the judgment that

1) In U’s factual confirmation (which was dated November 24, 2014) of U’s operator V, as evidence corresponding to embezzlement in U’s transaction with U.S., the above V testified in light of the fact that “the amount and amount of the goods raised at the Defendant’s request but there is no amount equivalent to the difference paid to the Defendant.”