The defendant's appeal is dismissed.

1. The abstract of the grounds for appeal by the defendant shall be considered to the extent of supplement in case of supplemental appellate briefs not timely filed by his defense counsel;

A. misunderstanding of facts (as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), the Defendant is the victim G Co., Ltd. (hereinafter “victim Co., Ltd.”).

In order to collect loans paid, the Defendant leased the right to use the port site and the right to operate the repair and maintenance business from the victimized Company with the consent of the shareholders and directors at the time. Therefore, the Defendant is the Defendant Co., Ltd. (hereinafter “O”).

(2) The Defendant cannot be deemed to have embezzled the funds of the victimized company, on the ground that the Defendant received the loan to the victimized company, the rent for the vehicle, the parking fee, etc., and the interest thereof, with the approval of AH, the former representative director of the victimized company, and received the vehicle lease, parking fee, etc. under the pretext of the loan to the victimized company. Therefore, it cannot be deemed that the Defendant embezzled the funds of the victimized company.

3) Of the money received as benefits in X, Z and the money received by the Defendant as benefits in the name of Y, the amount of KRW 27.6 million cannot be deemed to have been embezzled since it was used as benefits in NN and Y, the employee of the victimized company. B. The sentence sentenced by the lower court of unfair sentencing (two years and six months of imprisonment, and four years of suspended execution) is too unreasonable.

2. Determination

A. 1) Determination of the lower court as to the assertion of mistake of facts