The judgment of the court below is reversed.

Defendant

A Imprisonment with prison labor for two years, and for ten months, for each of the defendants B.

except that this shall not apply.

1. Summary of the grounds for appeal;

A. Defendant A1) M&L Co., Ltd. (hereinafter “G”)

1) The term “H” and “H” (hereinafter referred to as “H”).

(2) As a separate company with independent corporate personality, separate embezzlement is established for each company, and each of the above embezzlement is in the relationship of concurrent crimes, the lower court determined that a single comprehensive crime is established for the total sum of the embezzlement amounts, not for each of the above companies. Therefore, the lower court erred by misapprehending the legal doctrine on the number of crimes. (2) In so doing, the lower court’s judgment was erroneous by misapprehending the legal doctrine on the number of crimes. (2) The sentence (two years of imprisonment) sentenced by the

B. Defendant B (unfair punishment)’s punishment imposed by the lower court on the Defendant (one hundred months of imprisonment, additional collection of KRW 85 million) is too unreasonable.

2. Determination:

A. The judgment of the court below (the part related to Defendant A) ex officio prior to the judgment on the grounds of appeal, the prosecutor applied for changes in the indictment concerning the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) against Defendant A in the trial of the court of appeal to the attached Form "(including the modified charge (attached Form 1)," and since this court permitted the changes in the subject of the judgment, the judgment of the court below is no longer maintained.

(A) Since the indictment was modified to establish a crime of embezzlement by each company and this court decides on it, Defendant A’s assertion of the above misapprehension of legal principles is not judged separately).

Defendant

B Decision on the argument of unfair sentencing on the assertion of unfair sentencing: ① The Defendant led to the confession of the entire crime of this case, was detained for not less than seven months, and reflects his mistake in depth; ② The considerable portion of the money acquired as a result of the crime of breach of trust appears to have been used as meeting expenses or welfare expenses for the union members; ③ Continuous continuously cumulative driving officers under his control.