The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

1. Summary of grounds for appeal;

A. Defendant 1) The lower court: (a) as a permanent member of the Victim Company (Co., Ltd. E), the Defendant supplied goods to the customer of the Victim Company and entered the outstanding amount in the account; and (b) as the customer entered the account payable, the account payable by the Defendant and the account payable by the customer are equal; (c) the Defendant stated the account payable by the customer in excess of the outstanding amount as if the goods were supplied even if the goods were supplied only, and deducted the Defendant from the account paid by the Defendant as much as the difference. As such, the Defendant embezzled the difference.

The decision was determined.

In this regard, each of the transaction partners of the first 2,4,5,8,9,10 of the annexed crimes table in the judgment of the court below (hereinafter referred to as "the transaction partner of this case" in the annexed crimes table in the judgment of the court below) is "the transaction partner of this case", and each of the transaction parties of this case Nos. 2, 4, 5, 8, 9, 10 shall be "the six transaction parties of this case" in the annexed crimes table in the judgment of the court below, and the defendant shall not pay the goods directly to the defendant and shall transfer the goods to the account of the victim company. Since it is impossible for the defendant to embezzled the goods transferred to the account of the victim company, the embezzlement part concerning the six transaction parties of this case is not guilty.

2) The sentence of the lower court (eight months of imprisonment) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Judgment on the Defendant’s assertion of mistake of facts

A. Summary of the facts charged in part 1 of the judgment of the court below

1. The Defendant, as a business employee of E Co., Ltd., a victim D in Gwangju Northern-gu, engaged in the delivery and collection of goods of the said company.

Between October 14, 2012 and July 31, 2014, the Defendant: (a) supplied G University’s behind the G University’s management university located in Gwangju Northern-gu “H M&T” with an implied delivery of ham, sa, sa, and saf, etc. to the said company; and (b) deposited the outstanding amount in business for the said company; and (c) deposited the outstanding amount in a manner that lowers the actual balance to the actual balance.