The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The judgment of the court below which found guilty of the following facts among the occupational embezzlement of mistake of fact is erroneous in the misapprehension of facts, which affected the conclusion of the judgment.

1) The Defendant used this portion of money as a business advance fund, and only omitted in the account book because his accounting staff was in a position. (ii) The representative director of the victim company of embezzlement, who entered the victim company, had the Defendant perform external duties on the first day he entered the victim company, and 50,000 won in cash. After doing so, the Defendant had the Defendant receive and handle the money from the accounting staff, if necessary, for example, food expenses, transportation expenses, and vehicle driving expenses necessary for performing duties.

However, after the dismissal of the Z of the accounting staff on January 30, 2012, the Defendant did not enter the money in the account book in the name of the pre-service deposit that was used for the pertinent period, and the Defendant did not use or embezzled the money for personal purposes.

3) 거래처 대금 횡령 H가 2012. 8. 16. 이후부터 매일 피해자 회사에 출근하면서, 경리직원 Q나 피고인을 통해 연수현황과 매출 및 지출자료를 확인하고 직접 전표 등 지출자료를 확인하였고, 피해자 회사의 월 매출액은 월 5,000만~6,000만 원에 불과하였기 때문에, 피고인이 매월 공금 중 200~300만 원을 횡령하였다면 바로 드러날 수밖에 없는 상황이었다. 4) 링컨 자동차 관련 횡령 H가 2012. 6.경 유럽여행을 가있었기 때문에 통화가 어려워 사전 허락 없이 링컨 차량을 중고로 샀으나, H가 후에 승인하였다.

5) The embezzlement of land rent from July 2012 to September 2012, 2012 remitted land rent to H’s account. The rent from October 2012 to December 2012 was paid by H in cash to the victim company. 6) The Defendant’s embezzlement of loans was KRW 20 million by the victim company on November 7, 2012.