The judgment of the court below is reversed.

Defendants shall be punished by imprisonment for six months.

Defendant

Of the facts charged against B

1. Summary of grounds for appeal;

A. Defendant A1 was sentenced to imprisonment with labor for one year and six months at the Seoul High Court on December 13, 2018 for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the judgment became final and conclusive on December 21, 2018. The crime of violation of the above Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) is the act of Defendant A and the act of Defendant A under the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) by using the notice of national tax refund received by Defendant A from the same Goyangyang post office, which received the national tax refund amount of KRW 512,320,810 and refused to return the said money from the same Goyangyang Head of the same tax office, and used the said money for personal purposes, such as living expenses. However, in this case, the facts charged against Defendant A were also purchased with the said money or remitted to the account of E, which is one of the children, and thus, the lower court did not have any further convicted of the crime of embezzlement and punishment of this case under the Act.