Of the judgment of the court of first instance, the part against Defendant C, E, and F, and the part against Defendant G, and the judgment of the court of second instance.

1. Summary of grounds for appeal;

A. Defendant F1) misunderstanding of facts and misunderstanding of legal principles that found Defendant F1 guilty of the following facts charged against the Defendant was erroneous or erroneous in misunderstanding of legal principles as follows.

A) On January 10, 2014, KRW 40,770,00 and KRW 38,940,000 each occupational embezzlement (attached Table 7.15,16 attached to the List of Crimes in the holding of the court below) that the defendant individually uses the amount of KRW 7.15,00,000,00 for the personal use of the amount of KRW 7.10,000,00,00,000,00,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,00,000).

B) The economic benefits from the crime of embezzlement under each part of this Regulation were attributed to A or G and the Defendant did not receive any benefit. As such, the act of the Defendant’s participation in each of the above crimes is nothing more than aiding and abetting the crime of occupational embezzlement of A or G, and it cannot be deemed that the Defendant’s participation in the crime of occupational embezzlement of KRW 50,00,00 won on July 14, 2014, and KRW 11,187,00 on September 14, 2015 (the crime list 7:17,18,21,24 on September 8, 2015) is nothing more than aiding and abetting the crime of occupational embezzlement of A or G, and it cannot be deemed that the Defendant is a joint principal offender of occupational embezzlement.

C) misunderstanding of the legal principles as to the establishment of frauds (1) Although U.S. has been designated as a severe disabled production facility and has the qualification requirements under the Act on Contracts to Which the State is a Party, U.S. lends its name.