The judgment below

The part, excluding the rejection of an application for compensation order, shall be reversed.

Defendant shall be punished by imprisonment for a period of one and half years.

1. The appellate court's punishment (one year and six months of imprisonment) is too large and unreasonable.

2. In light of the content and circumstances of each of the instant crimes, the Defendant is not guilty, and the sum of the amount of the embezzlement and the amount of the defraudation reaches KRW 470 million.

However, in full view of all the circumstances such as the motive, means and result of the crime of this case, the defendant's age, character and conduct, environment, health status, criminal record and circumstances after the crime of this case, the court below's punishment is inappropriate because it is somewhat unreasonable, in full view of the following: (a) the victim of the embezzlement does not want to be punished against the defendant; (b) the victim of the embezzlement; (c) the victim of the embezzlement did not want to be punished against the defendant by payment in kind; (d) the victim of the crime of this case was paid the victim C and cash 24 million won with the victim of the fraud; and (e) the transfer of the defendant's share in the business right in progress by agreement, the victim did not want the punishment against the defendant; and (e) the crime of this case should be tried at the same time as the crime of first head stated in the judgment of the court below.

3. Since the appeal by the defendant is well-grounded, the remaining part of the judgment below excluding the rejection of the application for compensation order pursuant to Article 364(6) of the Criminal Procedure Act shall be reversed, and the following decision shall be rendered after pleading

Criminal facts

The summary of the evidence and the criminal facts against the defendant recognized by the court and the summary of the evidence are the same as the corresponding columns of the judgment of the court below, and they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article 355(1) of the Criminal Act, Articles 347(1) and 30 of the Criminal Act, Articles 357(1) and 30 of the Criminal Act, the choice of imprisonment for a crime

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Aggravation for concurrent crimes;