The judgment below

The part concerning Defendant A is reversed, and that part of the case is remanded to Busan High Court.

The grounds of appeal are examined.

1. As to the prosecutor's grounds of appeal

(a) If the representative director of a stock company withdraws and uses the company's money, and fails to present evidentiary data on the place of use, and fails to give reasonable explanation on the grounds for such withdrawal and the source of use, such money may be inferred to withdraw the company's money with the intent of unlawful acquisition and use it for personal purposes.

B. (See, e.g., Supreme Court Decision 2004Do3532, Sept. 24, 2004).

(1) According to the reasoning of the judgment below, the court below acquitted Defendant A of the part not guilty of embezzlement of KRW 11,275,777,621 of the funds of the victim B (hereinafter “B”) as stated in the sight list, on the ground that Defendant A had an objective data corresponding thereto, and thus, the prosecutor should specifically prove that Defendant A had an intent to obtain unlawful acquisition of the individual withdrawal of this case. However, the evidence submitted by the prosecutor alone cannot be deemed to have an intention to obtain unlawful acquisition.

(2) However, it is difficult to accept the above determination by the court below for the following reasons.

The following circumstances revealed through the evidence duly adopted by the first instance court and the lower court, namely, Defendant A ordered to withdraw cash more than one-half a week, and more than four-five times a week, and the amount of cash in shopping bags seems to have been large enough, and the considerable portion of the said money appears to have been delivered to construction hub, and the J appears to have purchased high-priced household goods or art goods from 202 to 2012.3 billion won.