The judgment below

The guilty portion shall be reversed.

Defendant

A A Fines of 30,00,000 won, Defendant B, C, D, and E shall be punished by each fine of 10.

1. Summary of grounds for appeal;

A. The Defendants 1) embezzlement of Paragraph 2 of the judgment of misunderstanding of facts (Defendant A, B, and C) (1) that Defendant C distributed KRW 142,500,000 to each of the accounts in the name of the employees of K Co., Ltd. (hereinafter “K”) and Defendant B. However, the said money was a personal fund of Defendant C (or Defendant C’s wife AG), and Defendant C lent it to Defendant B as apartment sale price.

② Defendant A was aware of the fact that Defendant B received KRW 140,500,000 from Defendant C in the last time and did not participate in the embezzlement of this part.

B) From May 26, 2008, N related to embezzlement of KRW 27 million (Defendant A or D) on May 26, 2008, as stated in the judgment of the court below, paid KRW 73 million in cash out of KRW 110 million on May 21, 2008, and Defendant D withdrawn the above KRW 73 million and delivered it to A. However, the remaining KRW 27 million to pay the money borrowed from Defendant A under the name of the above Defendant, such as the foregoing stated value, and Defendant D remitted the money to Defendant E’s employees under the name of Defendant E-T’s short-term account to return the money under the name of Defendant E-T’s own name (which was not only remitted to Defendant E-T’s account but also remitted to Defendant E-T’s short-term account to Defendant 1, 300,000 won).

② Defendant E only withdrawn and distributed the money that was remitted according to Defendant A’s instruction. As such, Defendant E has no intent to acquire unlawful profits.

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