The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

1. Summary of grounds for appeal;

A. Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) is attached to attached Form 1.

1. Attached Form 3 of the crime sight list excluding KRW 200 million;

1. The transfer of money as stated in the list of crimes (excluding KRW 200 million in paragraph (3)) was made by the victim G Co., Ltd. (hereinafter “victim Co., Ltd”) to D (hereinafter “Defendant Co., Ltd.”) according to the standard contract of February 17, 2010 (hereinafter “the standard contract of this case”). Thus, the Defendant did not have any intent to acquire unlawful profits.

B) Attached Form

1. Attached Form 3 of the List of Offenses 200 million won

1. Of the money referred to in paragraph 3 of the crime sight table, KRW 200 million was inserted in the passbook of the victim company on October 4, 2010 when the Defendant sold his/her shares, and then withdrawn and used the money.

2) It is true that the Defendant received KRW 18 million as the name of consulting expenses from L for occupational embezzlement.

However, at the time, the defendant did not enter the above KRW 18 million into the corporate account because he agreed to prevent the provisional and provisional payment from occurring in the corporate account between E and then returned the above money to E.

However, because E has refused this, the defendant did not have an intention to obtain illegal gains.

3) The instant invention is an occupational breach of trust related to patent registration, and thus, can be registered in the name of the Defendant as a matter of course, since the Defendant independently claimed the invention.

Even if the instant invention constitutes a job invention, the victim company may file an application under the name of the Defendant, given that there was no agreement or provision on succession to the job invention.

4) The Defendant entered into a contract with the content that the five computer servers used by the Defendant Company for occupational breach of trust related to the purchase of equipment are purchased at KRW 17,875,00 by the Victim Company, and the above amount is the Defendant.