The appeal is dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental statements, written applications, and reference materials for appeal filed after the deadline for submitting the grounds of appeal).

1. As to the violation (Embezzlement) of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) with respect to D Co., Ltd. (hereinafter “D”), the Defendant, while recognizing that the Defendant used the company’s secret funds, withdrawn and used the company’s secret funds.

In the case of denying the existence of an intention of unlawful acquisition, the principal purpose of the use of the relevant non-financial expense is to use the non-financial expense for the personal purpose of the defendant, and there is an intention of unlawful acquisition, considering the following as a whole: (a) whether the use of the non-financial expense claimed by the defendant is an expenditure for expenses ordinarily incurred in the course of the company’s operation, and the company’s specific time, object, scope, amount, etc. of the use of the non-financial expense, and whether the decision was objectively and reasonably reasonable; (b)

Whether it can be determined (see Supreme Court Decision 2012Do535, May 24, 2012). In the crime of embezzlement, an unlawful acquisition intent refers to an intention to dispose of another person's property in violation of his/her duties, such as his/her own property, in fact or in law, for the purpose of seeking his/her own interest or a third party's interest, and there is an intention to return, compensate, or preserve it later.

Even if there is no difficulty in recognizing the intention of illegal acquisition (see Supreme Court Decision 2014Do11263, Dec. 24, 2014). Based on the foregoing legal doctrine, the lower court examined based on the foregoing legal doctrine, and as a result, the following: (a) DM investment details of companies related to G Co., Ltd. (hereinafter “G”) in the crime list (1) annexed to the lower judgment; (b) the list of crimes annexed to the lower judgment; and (c) the details of investment in DN, etc. of G-related companies; and (d) the attached Form of the lower judgment.