The judgment below

Of them, the part against Defendant A shall be reversed.

Defendant

A shall be punished by imprisonment for eight months.

except that this judgment.

1. Summary of grounds for appeal;

A. In full view of the evidence submitted by Defendant A, including mistake of facts, the actual exchange value of the three lots of real estate (hereinafter all of the real estate of this case) as indicated in the judgment of the court below, can be recognized as having been not less than 500 million won. As such, Defendant A completed the provisional registration of the right to claim ownership transfer registration (hereinafter the provisional registration of this case) as stated in the judgment of the court below with respect to the real estate of this case as K's director, and again completed the registration of ownership transfer (hereinafter the registration of ownership transfer of this case) as stated in the judgment of the court below in U.S., which is the wife of Defendant B, after concluding a sales contract with Defendant B, constitutes the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), the court below recognized the actual exchange value of the real estate of this case as KRW 30 million,000,0000, and judged not guilty as to each of the crimes of occupational embezzlement.

B) Comprehensively taking account of the evidence submitted by the prosecutor by the defendant B, even though it can be sufficiently recognized that the defendant B participated in the crime of occupational embezzlement by the defendant A, the court below found the defendant B not guilty of the facts charged that the defendant B embezzled the real estate of this case in collusion with the defendant A. In this context, the court below erred by misunderstanding of facts or misunderstanding of legal principles. 2) The judgment of the court below on the

B. Defendant A, including mistake of facts, had completed the provisional registration of this case in the name of O in order to prevent the compulsory execution of the real estate of this case, and the creditors of K sold the real estate of this case at a normal price and completed the registration of ownership transfer in U.S. in order to resolve this by urging the creditors of K to repay their debts to Defendant A.