The judgment below

Of them, the part of conviction against the Defendants (including the part of innocence) shall be reversed.

Defendant

A and B, respectively.

1. Summary of grounds for appeal;

A. Defendant B and C1’s mistake or misapprehension of the legal principles (guilty in the lower judgment) committed a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) (Embezzlement). ① The part of the attached Table 4 (hereinafter “attached Table 4”) in the judgment of the original court is 1,2,4,5, and6 once in the daily list of crimes in the attached Table 4 (hereinafter “crime list”) as indicated in the judgment of the original court, the corporation I (hereinafter “I”) conducted a housing site development project (G housing site development project) on a lot of land located in the area of about 9.4 million square meters in Sung-gu, Sungnam-gu, Seoul Special Metropolitan City, and L, and the members of H union purchased the right to purchase the land for daily countermeasures from the above persons, which satisfies the requirements for the right to purchase the land for daily life.

Since H associations that acquired the association (hereinafter “the association of this case”) received reimbursement of the amount paid for the association of the original residents due to operating expenses of the association of the original residents, expenses for seal impression or documents paid to the original residents, wages to the president of the association of the original residents, and provisional disposition expenses against the right holder, there is no intention of unlawful acquisition or embezzlement and there is no possibility of lawful act.

The Defendants asserted that since this part of the money was disbursed before the formation of the instant association, the lending relationship between I and the instant association cannot be established, and if the money was disbursed for the original residents association that had already been in existence, it can only be viewed as a loan to the original residents association.

② On April 30, 2009, with respect to the portion of KRW 70,000,000,000 in the crime list 4 times, KRW 14,000,00 from the Suhyup Bank Account (W) in the name of Defendant C to the new bank account (P) in the name of Defendant C on April 30, 2009, the amount of KRW 70,000 is transferred from the Suhyup Bank Account (AM) in the name of Defendant C to the above Suhyup Bank Account in the name of Defendant C.