1. The guilty portion of the judgment of the court below shall be reversed.

2. The defendant shall be punished by imprisonment for three years;

3.Provided, That this judgment shall not apply.

1. Summary of grounds for appeal;

A. As to Defendant 1’s misunderstanding of facts or misunderstanding of legal principles on occupational embezzlement, KRW 16,419,00 of the [Attachment 3] No. 37 of the lower judgment’s 11,00 won andO transferred to AS’s account around January 15, 2013, to the Defendant’s wife Q Q Q’s account. This is confirmed by the witness J of the lower court’s testimony that the Defendant did not have any intention to obtain unlawful acquisition, and the part No. 44,54 of the [Attachment 3] No. 37] of the lower judgment was paid to the Defendant as the lease fee of TN car after October 7, 2013, and the Defendant did not have any relation to the Defendant’s withdrawal of the status of the custodian of TN car from the date of suspended execution (the lower court’s misunderstanding of the legal principle on the crime of embezzlement).

B. Prosecutor 1) As to the offering of a bribe amounting to KRW 90 million by mistake of facts or misapprehension of legal principles, ① the defendant andO’s statements are inconsistent and inconsistent with each other, and ② the defendant did not vindicate the grounds for giving KRW 100 million prior to the transfer of KRW 90 million. ③ The defendant acquired a listed company on KOSDAQ with weak financial structure at the time, and received a criminal investigation into the prosecution for the violation of the crime such as fraud related to securities, use of undisclosed information, and obligation to report, while raising funds through the issuance of securities more than 20 times.

In full view of the fact that there was sufficient motive for giving a bribe to theO, the above KRW 90 million can be recognized as a bribe.

As to the offering of a bribe of KRW 30 million and KRW 45 million in total, KRW 15 million,000,000, KRW 1990,000 at the time E.