The judgment below

The guilty part (including the part not guilty) shall be reversed.

Of the facts charged in the instant case.

1. Summary of grounds for appeal;

A. In light of the fact that Defendant F (hereinafter “F”) acquired 100% of the shares of G Co., Ltd. (hereinafter “G”) and merged, thereby becoming an economic or legal entity, and that F is used as consideration for the provision of G’s assets as security while securing the acquisition fund of G, and the amount equivalent to F’s internal reserve fund of KRW 10 billion to KRW 15 billion was used for the extension of G’s facilities, and G was listed in the KOSDAQ by means of a merger with F, and the former’s retirement and succession of contingent liability were made, and G went beyond the statutory management continued for about three years and four months due to the acquisition of F, and redemption of bonds with warrant granted by G with the acquisition of property as security was eventually repaid for its own debt, the lower court erred by misapprehending the legal principles as to the charge of occupational breach of trust, thereby adversely affecting the conclusion of the judgment.

B. Prosecutor 1) In light of the erroneous determination of facts (A) and the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement with the Defendant and the e-mail exchanged by them, the lower court found the Defendant not guilty of this part of the charges on this part of the charges due to misunderstanding of legal principles or misunderstanding of facts as to the expiration date of the crime of embezzlement, thereby adversely affecting the conclusion of the judgment.