The judgment of the court below is reversed.

The defendant is not guilty, and the summary of the judgment of innocence is publicly notified.

1. Summary of grounds for appeal;

A. Ground of appeal 1) misunderstanding of facts and misunderstanding of legal principles by the Defendant are victim B Co., Ltd. (Co., Ltd.: C and hereinafter “victim Co., Ltd.”).

(2) Under the approval of the auditor J and the chief of the accounting division H, the Defendant received each of the money set forth in [Attachment Table 1, 2, 48 through 53, and 61] from the Defendant’s victim company under the approval of the auditor J and the chief of the accounting division, and thus, the Defendant cannot be deemed to have embezzled this part of the facts charged. However, the lower court found the Defendant guilty of this part of the facts charged due to the following reasons: (a) the lower court’s punishment of unfair sentencing (one hundred months of imprisonment and two years of suspended sentence) is unreasonable, due to erroneous determination of facts and misapprehension of the legal principles as to the intent of unlawful acquisition.

B. The prosecutor's appeal 1) 1) The amount related to this part of the charges was withdrawn in the Incheon M area where the defendant operated an individual company, and as a result of the confirmation of sales slips, the defendant did not receive a normal account of the details of the withdrawal. In particular, in the case of the amount stated in the No. 5 of the attached crime list, the defendant was withdrawn during his stay in a foreign country, but in the investigative agency only dispute over the withdrawal name, each of the above amounts is deemed to have been embezzled by the defendant.

Nevertheless, the court below found the defendant not guilty of this part of the charges because it is insufficient to recognize that the above money was withdrawn by the defendant. This is due to the illegality of mistake of facts.

B. As to this part of the facts charged, the court below held that each embezzlement listed in the Nos. 6 through 47, 55 through 60, and 62 through 64 of the annexed crime sight table.