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The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for three years.
All applications filed by an applicant for compensation shall be dismissed.
Reasons
1. Summary of grounds for appeal;
A. misunderstanding of facts and misunderstanding of legal principles 1) Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement)
In the case of referring to the name of the victim B or below, all of the part of the “stock company” in the name of the company except for the first time is omitted. The “stock company” was established on February 19, 2013. The bank account in the name of the said victim company was deposited in KRW 85,80,000 for the first time on April 15, 2013. If the Defendant first disbursed the production cost of the broadcast program with his own personal funds and then withdrawn the corresponding company funds, then the Defendant could not be held accountable for embezzlement because it was merely returned the prior disbursement regardless of the actual use of the withdrawn company funds.
However, the Defendant already disbursed KRW 140,247,110 for the production of broadcast program prior to the date of initial deposit of the production cost. As such, the money up to the above amount out of the funds of the victim company that the Defendant withdrawn should be deducted in calculating the amount of embezzlement.
The Defendant had deposited his personal funds in the bank account under the name of the said victim before the date of the initial deposit of the said production amount, and again withdrawn and used them: ① 1,00,000 won on March 15, 2013, ② 300,000 won on April 3, 2013, ③ 3,000,000 won on April 4, 2013, ④ 4,800,000 won on April 4, 2013, and ④ 5,00,000,000 won on April 4, 2013, and this merely cannot be deemed to have embezzled the funds owned by the said victim, and thus, the amount corresponding thereto should also be deducted from the amount of embezzlement.
In addition, the defendant withdraws funds from the bank account in the name of the above victim company and uses them for personal purposes, and if there is a surplus for funds, it will again be the above account.