The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

The defendant (misunderstanding of facts) was unaware of the fact that C's employee in charge of finance of the victim company was erroneously released to D's employee in charge of Q of Q of the victim company's merchandise coupon amounting to KRW 60 million.

Therefore, there was no fact that the Defendant received gift certificates of KRW 60 million added to KRW 40 million using the state of error in C and D’s employees of the victim company, as stated in the facts charged.

The defendant only received merchandise coupons of KRW 20 million.

When considering the circumstances in which the damage was not recovered, the sentence imposed by the court below (one year of imprisonment and two years of suspended execution) is too uneasible and unfair.

On July 6, 2014, the summary of the facts charged by the Defendant’s appeal (misunderstanding of facts) is as follows: (a) on July 6, 2014, the Defendant: (b) deposited KRW 18,90,000 in the above account; (c) deposited KRW 10,000 in the Defendant’s account in the Defendant’s name; (d) deposited KRW 10,000,000 in the Defendant’s head office of the Victim Home Stacker Co., Ltd. (hereinafter “victim Co., Ltd.”) located in Gangnam-gu, Seoul, Seoul, with the phone head office; and (e) applied for purchase of merchandise coupons at the rate of 5.5%; and (e) deposited KRW 18,90,000 in the Defendant’s account in the Defendant’s name; (e) deposited KRW 10:15,89,000 on the same day; and (e) deposited the Defendant’s total amount of KRW 168,000 on the date.

However, around 11:38 on July 7, 2014, the Defendant ordered KRW 20 million from the above D, an employee of the victim company, in front of the 8th floor of the building head office of the above victim company, and the P team ordered KRW 18.9 million.