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The judgment of the first instance shall be reversed.
A defendant shall be punished by imprisonment for not less than one year and six months.
Reasons
1. Summary of grounds for appeal;
A. misunderstanding of facts and misunderstanding of legal principles made a deposit of the Korean won fund of the victimized company in the instant investment securities account at the time of deposit of the victimized company’s won fund, etc., the relevant money was deposited in the intent to use as a transaction of stocks for D, etc. Therefore, it cannot be deemed that
Although the first instance court did not err by misunderstanding the facts or by misunderstanding the legal principles, which determined that the Defendant constituted embezzlement by depositing D’s Korean won fund into the account of the instant investment securities.
B. The sentence imposed by the first instance court on the accused (two years of imprisonment) is too unreasonable.
2. Determination:
A. Determination of misunderstanding of facts and misapprehension of legal principles 1) If an operator or a manager of a legal entity does not have any connection with a legal entity, not for a legal entity, or for personal purposes, and separate funds have been created for the purpose of personal purposes, the intent of unlawful acquisition was realized by the creation of the legal entity itself. In such a case, whether there was an intent to deduct the legal entity’s funds from the legal entity’s capital should be determined by comprehensively taking into account the nature of the legal entity and all the circumstances such as the motive, method, scale, period, method and method of storage of funds, and actual usage of funds (see, e.g., Supreme Court Decision 2006Do694, Feb. 12, 2009). In addition to the above legal principles, the first instance court was duly adopted and investigated by evidence, i.e., (e) the financial department of D prepared a “daybook” from the date when it was the manager, F, and F, and reported the financial situation of the instant account to the KFK’s account or KJ’s account.