The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for not less than two years and six months.

An application for compensation order by an applicant for compensation.

1. Summary of grounds for appeal;

A. misunderstanding of facts 1) The victim collected sufficient information about the Myanmar project prior to making an investment in the defendant, and decided to make an investment by himself, and is not the defendant's investment. The defendant is a corporation F in Myanmar (hereinafter referred to as the "instant company").

(2) The Defendant cannot be deemed to have committed an act of disposal of the victim solely by remitting money to the corporate account of the instant company in which the Defendant was the representative director, and in particular, USD 52,880 ($ 63,678,096) remitted money to the corporate account of the instant company on January 10, 2017, since the Defendant was transferred money to the victim after submitting an expenditure resolution in advance and obtaining approval for the use of the money. As such, the Defendant did not have any intent to deceive or defraud the victim as stated in the expenditure resolution.

B. The sentence imposed by the court below on the defendant (three years of imprisonment) is too unreasonable.

2. Judgment on the assertion of mistake of facts

A. The defendant 1 and his defense counsel asserted the same purport as the grounds for appeal in this part of the judgment of the court below, and the court below's judgment on the defendant's and defense counsel's assertion is 2-A of the judgment of the court below.

The judgment of the court below is clearly explained in detail, and it is judged that the defendant could promote the project even though he did not have the ability or intent to promote the project of Myanmar with the victim, and that the victim's investment money could be invested in the business even though it is unclear whether the profit has accrued or not, thereby inducing the victim to receive the investment money from the victim and receiving the investment money.