The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Error of fact-finding 1) The amount of KRW 50 million, out of KRW 225 million paid by the victims, J Co., Ltd. (hereinafter “G”).

2) As the Defendant has embezzled each of the above money as the amount was transferred to the G account, and KRW 25 million was disbursed for the work conducted in Jeju-do, the Defendant did not have embezzled each of the above money. 2) Of the amount paid by the Victim E, KRW 110 million out of the amount paid by the Victim E was voluntarily remitted to the G account by J, and the remainder of KRW 40 million was voluntarily consumed by J, and thus, the Defendant has not embezzled this.

B. The sentence of unfair sentencing (one year of imprisonment) by the lower court is too unlimited and unfair.

2. Judgment on the assertion of mistake of facts

A. The lower court found the Defendant guilty of the instant facts charged by comprehensively taking account of the evidence in its judgment.

B. According to evidence duly admitted and investigated by the court below and the court of the first instance on October 20, 201, the victims delivered KRW 225 million, the victim D sold the site and building (hereinafter “N”) to N Co., Ltd. (hereinafter “N”) in J (hereinafter “N”), 2.15 million won (including value-added tax 67,423,200 won on the date of the contract, and KRW 50 million on November 30, 201, and KRW 1.5 billion on the remainder of KRW 1.5 billion, and KRW 1.5 billion on the same day, and KRW 1.5 billion on the remainder of KRW 1.5 billion, and KRW 200,000,000, KRW 400,000,000 and KRW 400,000,000,000 were to be transferred to the defendant and the victim’s joint business. However, the victim’s joint business was established in the form of GJ and KRW 1.5 million.