The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

However, for a period of two years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. Although the Defendant of mistake of facts arbitrarily consumes profits generated in the course of operating a restaurant without separate settlement from the victim, among the embezzlements recognized by the lower court, the amount of KRW 73,251,351 and KRW 8,122,467 of the card sales commission and KRW 8,122,467 shall be deducted from the embezzlements recognized by the lower court.

B. The sentence of unfair sentencing (two years of imprisonment) by the lower court is too unreasonable.

2. Judgment on the defendant's assertion of mistake of facts

A. From January 13, 2010, the Defendant, along with C and Victim D, operated a cafeteria located in Jung-gu Seoul as a partnership business. On April 3, 2010, G acquired the said C’s shares, and thereafter, G operated the said cafeteria as a partnership business with G and victim around that time.

In accordance with the above business agreement, the defendant kept the sales fund of the above restaurant in the account under the defendant's name and disbursed various expenses, etc., and was in charge of the management of funds by settling monthly profits and paying 1/3 to the partners.

(1) From the end of January 2010, the Defendant: (a) (i) made voluntary consumption of KRW 19,910,470, excluding various expenses from KRW 53,167,00,00, excluding various expenses from KRW 33,256,530; and (ii) made a total of KRW 336,458,982 from around that time to March 10, 2014, the Defendant paid KRW 27,070,00 to the victim among the total amount of KRW 336,458,982, as indicated in the list of crimes in the judgment of the lower court, and paid KRW 309,38,982 to the victim while on duty, and did not settle the remainder with the victim.