The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a year and six months and by a fine of 3,00,000 won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. Defendant 1) misunderstanding of facts or misunderstanding of legal principles in relation to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) in the judgment of the court below, the court below asserted that there was an error of finding a crime different from the facts charged without any amendment to the indictment. The court below recognized the part of the charges without following the amendment to the indictment as follows: ① Operation of the said corporation for the purpose of leasing real estate, selling and selling real estate, etc. with F, the representative director of G, and F, and ② “Embezzlement” in [Attachment] No. 8,9, and 10” in [Attachment] “Embezzlement” in [Attachment] No. 8, 10” in [Attachment List No. 8, 9, and 10] changed the part “Embezzlement arbitrarily collected to pay personal debt to F, and embezzlement” into “Embezzlement by arbitrarily account transfer for personal debt repayment.” The court below erred by recognizing a crime different from the facts charged without due amendment to the indictment

(2) The Defendant asserting specific criminal facts does not operate F along with F, but merely borrowed only business funds and the name of representative director from F, and handle all the business affairs of the victimized company by himself/herself. The Defendant did not participate in the business affairs of the victimized company or raise an objection to the management of the Defendant. As the victimized company is a company substantially operated by the Defendant, and that the Defendant transferred or withdrawn the funds of the victimized company as stated in the list of crimes attached to the lower judgment does not constitute an occupational embezzlement in relation to the victimized company.

(1) In addition, the part in the above list Nos. 1 through 7 is managed by the defendant while the defendant is in charge of the business of selling real estate in the possession of the victimized company.