1. Defendant A’s guilty part of the lower judgment is reversed.

Defendant

A shall be punished by imprisonment for three years.

1. Summary of grounds for appeal;

A. 1) As to the case of 2015 Gohap142, Defendant A (the point of occupational embezzlement) and the victim BE (hereinafter “BE”) and X operation “Y” are separate business entities, so long as the victim deposits the purchase price of electronic equipment into the X account under the name of X, such money is no longer the victim’s funds, but also the case where the money is transferred from the above account in X’s name to the Z account managed by W.

On the other hand, W was engaged in the business of buying electronic equipment on behalf of 20 business entities, such as victims, etc., and therefore, among the money transferred from the above account in X to the above account in the name of Z, the other business entities, other than victims, were also included in remitting money to the purchase price of electronic equipment.

Ultimately, money transferred from the above account in the name of the Z to BL and BK is not funds owned by the victim.

Defendant

A does not directly borrow the above money from W, nor embezzled the money owned by the victim.

B) Prosecutor (i) the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (hereinafter “Specific Economic Crimes Act”).

)Violation (Embezzlement) ① Defendant A and C are F Co., Ltd. (hereinafter referred to as “F”).

2) From Busan Young-gu BM shopping mall (hereinafter referred to as the “BM shopping mall”) to the extent that it does not constitute a “BM shopping mall”.

Defendant A and B’s funds to the victim BE, except for the case where the head of the Nam-gu Incheon City AWtel 17 rooms (hereinafter referred to as the “heading rooms”) in which Defendant B and Q were sold in the name of Defendant B and Q, are specified.

The crime of embezzlement of money by paying the sale price of the company is a separate individual, ② the Incheon Officetel was acquired in the name of Defendant B and Q, and Defendant B and Q received a loan as security and exchanged the Incheon Officetel and Busan office building and received a loan as security.

substantial parts are used for personal purposes.