1. The guilty part of the judgment of the court below is reversed.

2. Defendant A shall be punished by imprisonment for two years and by a fine of seven thousand five hundred won.

3...

1. The court below's scope of judgment in this case is the Act on the Aggravated Punishment, etc. of Specific Economic Crimes to Defendant A.

Of the facts of violation (Embezzlement), the court below found the Defendants not guilty in the reasons of the judgment as to Nos. 98 through 100 of the crime sight table (1) of the court below, Nos. 12, 36, 79 through 81 of the crime sight table (2), and Nos. 3 of the crime sight table of the court below among the occupational embezzlement, and held the Defendants not guilty in the reasons of the judgment. The Real Estate Development Business Act of the Defendants is referred to as the “Real Estate Development Business Act

The court pronounced not guilty on the violation, and pronounced guilty on the remainder of the crime.

However, as to the conviction portion of Defendant A, the prosecutor appealed each on the grounds of violation of the Real Estate Development Business Act and unfair sentencing against Defendant A among the acquitted portion.

Therefore, among the facts charged in this case, the verdict of innocence as to the violation of the Specific Economic Crimes Act (Embezzlement) and occupational embezzlement was judged in this court along with the guilty portion in accordance with the principle of no appeal, but it had already been separated from the object of attack and defense between the parties.

As such, the object of this court's judgment is limited to ① the guilty part against Defendant A, ② the innocent part against Defendant A, and ③ the acquitted part against Defendant B.

2. Summary of grounds for appeal;

A. Defendant A1) misunderstanding of facts or misunderstanding of legal principles (the point of violation of the Specific Economic Crimes Act (Embezzlement) and the point of occupational embezzlement) A) on the part that the Defendant registered and embezzled a false daily employee, thereby omitting all the “stock company” for convenience when entering the name of the victim I or lower company.

Money to be paid to N, etc. in the course of operating K shall be paid to an account under the name of another person or the cost of equipment.