The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

However, the above punishment for a period of two years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. The sentence of the lower court against the Defendant (10 months of imprisonment) is too unreasonable.

B. In relation to the crime listed in the No. 3 of the public prosecutor's list of crimes, even though the defendant sold the vehicle for the victim and did not pay the sales proceeds, and the crime of embezzlement was committed in itself, the court below acknowledged the attempted crime of occupational embezzlement and found the defendant not guilty of the crime of occupational embezzlement. The judgment of the court below is erroneous in the misapprehension of facts.

2. Determination

A. On behalf of the victim, the Defendant: (a) sold KRW 45D-9K in KRW 42,130,000 on behalf of the victim; and (b) received and kept cash and KRW 16,00,000 as part of the sales proceeds around June 1, 2015; (c) deposited KRW 26,130,000 on deposit with the victim; and (d) embezzled the remainder of KRW 16,00,000 for personal use around that time.

2) According to the evidence duly adopted and examined by the lower court, when the Defendant, after selling the vehicle to a customer (the buyer) and then receiving the vehicle to be in possession of the buyer in lieu of receiving the sales proceeds of the said vehicle, the lower court decided to deposit the said vehicle on the following day after the date of receiving the tea price to be received from the buyer (the Defendant and the victim agreed to deposit the vehicle to the victim by the following day after receiving the sales proceeds from the customer). On June 1, 2015, the Defendant sold the vehicle to be in excess of 18 million won out of the sales proceeds of the attached Table of the instant indictment to the Defendant’s personal account and kept the sales proceeds by depositing the said account into the Defendant’s personal business account on June 1, 2015. Of the sales proceeds of the above No. 3, the above 16,000,000 won out of the sales proceeds of the 1,816,000 won (the amount of the vehicle acquired by the public company’s embezzlement, the sales proceeds of the vehicle acquired, and part of the above 1.