The judgment below

The guilty part against Defendant A and the part against Defendant C shall be reversed.

Defendant

A. Imprisonment.

1. Summary of grounds for appeal;

A. Defendant A (1) misunderstanding of facts and misunderstanding of legal principles) embezzlement part (1) (2015 senior 587 senior 2015 senior 587) Resolution 2 of this part of the List of Offenses 2 was omitted, and the omitted part is 2 of the List of Offenses Omission 2.

No. 1. Since KRW 2,000,000 on the day following the occurrence of the instant case was transferred to the account of the victim E Co., Ltd. (hereinafter “E”), the embezzlement was made.

subsection (b) of this section.

(2) (2015 high group 587) Since KRW 41,000,000, more than KRW 33,000,000 transferred from the E account on the date of the occurrence of the crime No. 2 annual crime list 2,00,000,000, was transferred from the N’s account, there was embezzlement.

subsection (b) of this section.

(3) (2015 high group 587) Since 3,00,000 won was transferred to E account as of the day following the occurrence of the crime No. 2 year table 2,000,000, the crime committed embezzlement.

subsection (b) of this section.

(4) (2015 high group 587) Crimes Nos. 2 (2015 high group 587) and 5 through 7 BK are considered as convenience in obtaining value added tax and using it as a living cost, and it is not embezzlement because money was entered E.

(5) (2015 large group 587) In accordance with the contract of construction with AB (hereinafter “AB”), the money in question is not embezzled as money to be reverted to E, or is not embezzled as money to be actually attributed to AB, or there is an intention of unlawful acquisition to Defendant A.

subsection (b) of this section.

(6) (2015 large group 587) No. 2015 large group 14 E per annum is different from a personal business entity operated by Defendant A, and Defendant A received funds from Defendant A for the past, without any special mind, and is not an act of embezzlement.

(7) (2015 high group 587) The amount of money from No. 2015 to No. 17 per annum of crime list 2 to No. 17 is used to pay wages to employees who work in E, not embezzlement.

B) The portion of the certificate of breach of trust (1) T on December 12, 2013, which gave KRW 1 million, does not constitute the crime of re-taking the certificate of breach of trust.

(2) Around November 11, 201, the amount of KRW 2.2 million loaned prior to the towing is KRW 2 million plus the interest of KRW 2 million.