The conviction in the judgment of the first instance court shall be reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

except that this judgment.

1. Summary of grounds for appeal;

A. Defendant 1) In the part of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) to be used by the Defendant on October 6, 2008 as it is for the first instance court for all the remaining names of the company including N around October 6, 2008. H fund KRW 1 billion received through H is the amount received through normal short-term loan transactions between H and the above company, and H fund KRW 1 billion received through the above company around October 20, 2008 is the price that the Defendant’s wife transferred N’s shares to H (one billion won paid to H is not the amount remitted by H) and KRW 300 million paid through the same path is the amount used by N for its own purpose.

The defendant has not embezzled each of the above money for personal purpose.

B) On December 17, 2007, the Defendant’s part of occupational breach of trust (hereinafter “instant collateral security”) with a maximum debt amount of 2.6 billion won in Gangnam-gu Seoul Metropolitan Government O, P, and Q for H for the benefit of H.

A) The creation of the instant mortgage was temporarily aimed at preparing for an accounting audit at the end of the period of 2007, and the instant right to collateral security was agreed to cancel the accounting audit after the closing of the audit. In addition, the Defendant offered AB apartment owned by A as a collateral to substitute the said right to collateral security. It cannot be deemed that there was any breach of duty in the cancellation of the right to collateral security, and it cannot be deemed that there was any property damage to H. . 2) The punishment (two years of imprisonment and three years of suspended execution) sentenced by the first instance court against the Defendant is too unreasonable.

B. Inspection 1) Building newly built on the Gangnam-gu Seoul Metropolitan Government O, P, and Q ground (hereinafter “R building”) for the part concerning embezzlement of H and E funds in terms of the payment of lease deposit, and the part concerning breach of trust through offsetting the debt against H

H, the defendant, AA, and the defendant's birth.