The judgment below

Among them, the part against Defendant B, the guilty part against Defendant A, and the occupational embezzlement.

1. We examine the Defendants’ appeal.

The Defendants did not submit a statement of the grounds for appeal within the statutory period, and the petition of appeal does not contain any information in the grounds for appeal.

2. Prosecutor's grounds of appeal are examined. A.

Defendant

B and A’s occupational embezzlement: (a) The lower court comprehensively considered the adopted evidence, and found that the opticalyang market entrusted the instant convalescent hospital established for the purpose of the diagnosis and recuperation of dementia and the elderly patients’ personality patients to G during the period from June 1, 2004 to May 31, 2009; and (b) the said Defendants, who were in office as the adviser and the president of G, refused to accept the transfer of part of the medical device and equipment purchased during the period of entrustment and used in the instant convalescent hospital (hereinafter “the instant medical device, etc.”) that they carried out of the medical device, equipment (hereinafter “the instant medical device, etc.”) purchased during the period of entrustment to the J hospital they operated.

On the other hand, Article 4(1) of the Mineyang-si Ordinance on the Establishment and Operation of H Hospitals provides that "the Mineyang-si shall establish and operate a hospital: Provided, That the Mayor may entrust the operation when deemed necessary." Article 4(4) provides that "the trustee may, if deemed necessary by the Mayor, have the trustee perform the affairs such as construction of the hospital's facilities and purchase of medical equipment on his/her behalf. In such cases, the facilities, medical equipment, etc.

The lower court interpreted that the provision of the above Municipal Ordinance was purported that the medical devices purchased at the expense of the Mineyang City by directly purchasing the Mayang-si or by acting for the trustee of G, but the medical devices purchased by G at its own expense, such as operating income of the hospital in this case and the incorporated loan, etc., shall belong to G.

In addition, based on these interpretations, the operating revenues of the instant convalescent and the foundation loans are not funds in the light of the foregoing Defendants, as argued by the said Defendants.