The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (based on factual errors and misapprehension of legal principles) lies in cases where share certificates are not issued in small companies. In such cases, since ownership is transferred by transfer of ownership, if a title trustee in real estate title trust refuses the return of ownership transfer registration, the shares of this case, the ownership of which is transferred by transfer of ownership due to transfer of ownership, is not issued in accordance with the fact that embezzlement is constituted.

그럼에도 이 사건 주식이 횡령죄의 객체인 ＇타인의 재물＇에 해당하지 않는다는 점을 전제로 이 사건 공소사실을 무죄로 판단한 원심판결은 사실오인 및 법리오해의 위법이 있다.

2. 예비적 공소사실의 추가 검사는 당심에 이르러 피고인에 대한 기존의 공소사실을 주위적 공소사실로 유지하면서, 예비적으로 적용법조를 ＇형법 제355조 제2항＇으로, 공소사실을 아래 제4의 가.

As stated in the subsection, an application for amendment to Bill of Indictment was filed, and this court permitted it and added the object of the adjudication.

The following is to judge the main facts charged and the ancillary facts charged in the trial.

3. Since the prosecutor's grounds of appeal against the primary facts charged are the "other's property" that he/she keeps, a property interest, which is not a property, cannot be an object of embezzlement.

Property, which is the object of embezzlement, is also considered property that can be managed not only in the tangible property such as movable property or real estate (Article 361 and Article 346 of the Criminal Act), but the management mentioned above refers to physical or material management. In light of the provisions of the current criminal law that separates property and property interests and separates embezzlement and breach of trust, claims and other rights that can be managed in the course of business are included in property.