All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. In full view of the evidence submitted by the prosecutor by mistake of facts and misapprehension of legal principles, the court below acquitted the Defendant of this part of the charges although it can be sufficiently recognized that the Defendant embezzled the remainder of remittance except for the part found guilty as well as the part of the defendant's personal use and not appropriated for the principal's repayment of his claim against the victim FFF corporation. Such judgment of the court below is erroneous in the misapprehension of legal principles as to the intention of unlawful acquisition, which affected the conclusion of the judgment. 2) The sentence of fines of KRW 4,00,000, which was sentenced by the court below by unreasonable sentencing, is too unreasonable.

B. Defendant 1) It is reasonable to view that the portion of paragraphs 7 and 8 of the crime sight table, which was withdrawn by the Defendant under the pretext of mistake of facts and misapprehension of legal principles, was used for the purpose of living expenses, and thus, was appropriated for the repayment of the credit to the F Co., Ltd., and thus, this part of the facts charged should be pronounced not guilty on the same reasoning as that of the judgment rendered by the lower court. However, the lower court found Defendant 1 guilty of this part of the facts charged, which erred by misapprehending the legal principles as to the intention of unlawful acquisition, thereby affecting the conclusion of the judgment. 2) The sentence of

2. The representative director, who has personal claims against the company to determine the mistake of facts and misapprehension of the legal principles, uses his/her own claims in cash held by the company for the payment of his/her own bonds on behalf of the company, does not constitute an act of self-transaction in which the interests of the company and the director conflict. Thus, even if the representative director pays his/her claims against the company without going through the procedure of approval by the board of directors, it is valid as an act of performing the company'