The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 3,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal Nos. 1, 2, and 3 of the crime sight table (hereinafter “the order”) was paid by the Defendant as the Defendant’s money and subsequently returned to the Defendant and settled the accounts after the last return. Since the Defendant deposited or returned to the Defendant around that time, the Defendant did not constitute embezzlement except Nos. 4, and even if the Defendant was found guilty of all domestic affairs, the punishment of the lower judgment is too unreasonable in light of the following: (a) the Defendant’s money necessary for the victim’s business was paid in preference to the Defendant’s money; and (b) the Defendant’s money deposited to the customer or returned to the victim.

2. Determination

A. 1) According to the evidence duly admitted and investigated by the lower court, the following facts are acknowledged. ① From around 2002, the Defendant served as D’s account operated by the victim. The Defendant kept part of the business funds deposited in E to Busan BankK in the name of the Defendant for convenience, and processed the business by paying D’s public charges or remitting them to the customer.

② The Defendant used the K account only for business purposes and sent money to the Customer, and the Defendant primarily remitted money from the K account to the Customer. However, according to the case, the Defendant sent money from the Busan Bank Account and the New Bank Account N to the Customer, which is another personal account of the Defendant, to the Customer, and then, the Defendant selected the method of preserving the same amount from the K account or the new bank account of the Victim to the F and N Account.

③ The details that the Defendant remitted from the K account or the new bank account of the victim to F and N account are eight cases. In the event of five remaining cases except Nos. 1, 2, and 3 among them, F and N Account is first remitted from the victim’s customer or K Account to the victim’s customer or K Account, and thereafter, the details that were remitted from the same amount to F and N Account from K Account or the new bank account of the victim were subsequently verified, but in the case of Nos. 1 and 2, such details are not verified, and in the case of No. 3.