The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of one year and ten months.

1. The lower court found the Defendant guilty of embezzlement of KRW 983,400,000 from among the charges of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) against the Defendant, and found the Defendant not guilty of the charges of embezzlement of KRW 18,60,000, which was remitted to AD on May 7, 2010 and KRW 18,000,000, which was remitted to AD on December 23, 2011 among the charges of violation of the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement).

With respect to the judgment of the court below, only the defendant appealed on the grounds of misunderstanding of the facts and legal principles as to the guilty portion, and misunderstanding of the sentencing, and the prosecutor did not appeal as to the acquittal portion on the above grounds. Thus, the aforementioned acquittal portion on the grounds of the indivisible principle of appeal is also remanded to the trial court, but the part is already exempted from the object of the attack and defense between the parties (see, e.g., Supreme Court Decision 90Do2820, Mar. 12, 1991). Thus, the conclusion of the judgment of the court below is to be followed, and the judgment of the court below is not separately decided in the trial.

2. Summary of grounds for appeal;

A. Fact-misunderstanding and misapprehension of legal principles [as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)] of the defendant's violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), i.e., the part of KRW 80 million paid to AK and AL, ② the part of KRW 150 million paid as real estate intermediary fees to AU authorized brokerage office, ③ the part of KRW 1100 million paid as cancellation fees to AM, ③ the part of KRW 4575 million paid as donations to AM, ④ the part of KRW 4575 million paid as donations to AM, ⑤ the part of the expenses for the preparation of snow guidance and illumination, and the part of 65 million paid as purchase price for land of U.S.