The judgment below

The guilty portion shall be reversed.

A defendant shall be punished by imprisonment for two years.

provided that this ruling has become final and conclusive.

1. Summary of grounds for appeal by the defendant;

A. As to the amount of breach of trust, the Defendant’s defense counsel asserted the misapprehension of the legal principle on the amount of breach of trust and the amount of unfair sentencing as grounds for appeal on the first trial date.

With regard to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation), the amount of profit that the defendant acquired by combining two companies E and F Co., Ltd. (hereinafter referred to as "each company of this case") acquired is the amount obtained by subtracting ordinary expenses from the amount paid by the defendant by each company of this case. Since ordinary expenses cannot be known, the amount of profit of each company of this case caused by the defendant's breach of trust cannot be calculated.

Therefore, the defendant is not subject to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes.

B. The sentence imposed by the court below on the defendant (two years of imprisonment) is too unreasonable.

2. Where there exist several orders for the judgment, such as partial conviction and partial acquittal for a case prosecuted as a single concurrent crime, the part included in the one main text may be appealed separately from other parts, and the part not appealed by both parties becomes final and conclusive. As such, the part not acquitted against the defendant in the judgment of the court below becomes separated and final and conclusive as the part not acquitted against the defendant in the judgment of the court below is limited to the part of conviction against the defendant.

A. 1) The crime of breach of trust under Article 355(2) of the Criminal Act is established by the person who administers another’s business, thereby acquiring pecuniary benefits or having a third party acquire it through an act in violation of his/her duty, thereby causing loss to the principal. The value of the pecuniary benefits acquired (hereinafter “amount of profit”).

However, the amount of profit acquired in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes due to breach of trust is KRW 500 million.