Acquittal of the accused shall be acquitted.

1. The summary of the facts charged in the instant case is the victim D Co., Ltd. located in Yangcheon-gu Seoul Metropolitan Government from January 1, 2001 to the Defendant, who was responsible for import as an agent by concluding an international aviation and shipping cargo arrangement contract with the victim D Co., Ltd., Ltd., and

On June 4, 2001, the Defendant received total of KRW 17,096,00 from F in Gangnam-gu Seoul, to the light bank account (Account Number: H) in the Defendant’s wife G, and received customs duties, customs duties, customs clearance fees, etc. from the Defendant, while paying KRW 2,710,046 to the victim company at will, notwithstanding that the Defendant paid KRW 2,710,046 to the victim company, and used them at will, etc. from May 12, 2001 to the same year.

8. Until June 24, a total sum of 38,936,419 won was collected in the same manner and embezzled by arbitrarily consuming it to the victim company without being deposited in the victim company while on duty.

2. According to Article 3 of the Addenda to the Criminal Procedure Act (amended by Act No. 8730 of Dec. 21, 2007), and Article 249(2) of the former Criminal Procedure Act (amended by Act No. 8730 of Dec. 21, 2007), the statute of limitations for prosecution shall be deemed to have expired after the lapse of 15 years from the time the public prosecution was instituted without the final and conclusive judgment. It is obvious that the public prosecution in this case was instituted on Dec. 13, 2001, and 15 years have passed without the final and conclusive judgment.

If so, the prosecution of this case constitutes the completion of the statute of limitations, and thus, the prosecution of this case is acquitted against the defendant in accordance with Article 326 subparagraph 3 of the Criminal Procedure Act.