The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

Provided, That the above punishment shall be imposed for three years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. misunderstanding of facts: (a) although there was a contract under which G Co., Ltd. (hereinafter “G”) operated by the Defendant entered into an agreement to supply goods equivalent to KRW 740 million to Dong Co., Ltd. (hereinafter “Dong Co., Ltd.”), a building equipment business entity, but the Defendant’s inside director of the victim E Co., Ltd. (hereinafter “victim E”), provided that “30% of the price would have been paid 30% down payment from Dong Co., Ltd. (hereinafter “victim E”), and that “the Defendant would pay the pipe price immediately after receiving the price for the goods from Dong Co., Ltd., Ltd., and would have been paid the price for the goods,” the lower court recognized that the Defendant acquired the Defendant’s intent to receive KRW 426,972,975 won from the victim E, and that the Defendant would have been able to receive the pipe price from the victim Co., Ltd., Ltd., Ltd. (hereinafter “victim E”) at the time of 11, 2012.

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

2. Determination

A. In full view of the evidence and records duly adopted and examined by the court below, such as the case of determination of misunderstanding of facts, witness H, L, and J’s legal statement in the court below, and copy of G official document, the following circumstances, namely, (i) G had claims for the payment of goods to other companies around September 2012, but at that time there was little claim that could have been actually recovered; (ii) G and the Defendant’s debt amount was KRW 570 million in total, KRW 1.1 billion in the Defendant’s personal debt amount, KRW 1.1 billion in total, and KRW 100 million in the Defendant’s business fund.