Of the judgment of the court below (excluding the part on the application for compensation order), the minutes of the board of directors related to Q. Q. three billion won in advance.

I. Summary of the grounds for appeal

1. The Defendant’s submission of the grounds for appeal and the Defendant’s submission of the grounds for appeal (as of December 18, 2013) shall be based on the details of the Defendant’s grounds for appeal (as of December 18, 2013), and the summary of the pleadings, etc. submitted by the Defendant’s defense counsel on October 24, 2014 shall be

1) The court below found the defendant to be liable for embezzlement on August 12, 2008 (the first trade name was "BK" on May 2008 or June 5, 2008, but did not change the authority of the defendant to "NK" on October 19, 2005, "N stock company" on March 29, 2007, "N stock company" on August 29, 2008, "M&T company" on August 8, 2008 (the date on which the defendant's accommodation was reported to the representative director).

(2) The evidence of partial amount of KRW 17.21 billion paid to theO on August 14, 2008 includes “17.22 billion won” not “17.2 billion won” but “17.2 billion won in the amount of money paid to theO on August 14, 2008. However, when based on the P’s statement, etc. in which the business was directly carried out, it appears that the amount of KRW 17.2 billion was more correct, and thus, it is uniformly stated in this amount.

As to the reasons why the payment was made (the assertion thatO unilaterally recovered the above amount without the consent of the defendant, and the argument that the KRW 3 billion was paid in advance to Q) the defendant was the company of this case.