All of the appeals by prosecutors are dismissed.

1. On March 14, 2011, the summary of the grounds for appeal is as follows: (a) the Defendants were sufficiently aware of the fact that the victim E was the representative director of K Co., Ltd. (hereinafter “K”) and was appointed as the representative director of K Co., Ltd.; and (b) the Defendants sold and used temporary materials owned by K without the approval of new management; and (c) the Defendants’ intent of embezzlement was sufficiently recognized; (d) the lower court acquitted all the Defendants of the charge of embezzlement; and (e) the lower court erred by misapprehending the facts and adversely affected the conclusion of the judgment.

2. The facts charged and the judgment of the court below

A. Defendant A was working as the factory site of F Co., Ltd. (hereinafter “F”) operated by the victim E from December 2, 2010 to October 31, 201. Defendant B was working as the director in charge of the entry and exit of goods in the said factory from December 2010 to October 31, 2011.

The Defendants conspired to export Malaysia to Malaysia within the F factory located in Chungcheongnam-Gun G from around August 2011, but failed to meet the standards, and embezzled the sales proceeds of Malaysia by consuming it as entertainment expenses, etc. to I operating H on August 27, 2011, when he/she used to store the soundproof pents equivalent to KRW 27,948,150 in the market price of 100, soundproof pents 100, which were leased, installed, and removed and stored at the construction site of dong coal, and then disposed of.

B. The lower court determined that: (a) the instant pents were owned by K or K Co., Ltd. (hereinafter “J”) for the following reasons: (b) there was no way to dispose of the used goods as used goods; (c) the Defendants sold each of the above pents at the prices of scrap metal; (d) the amount received was KRW 6 million; and (c) the instant factory and the instant pents were owned by K or K Co., Ltd. (hereinafter “J”); and (d) at the same time, the factory site was disposed of at will by arbitrarily disposing of scrap metal.