The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than three years and six months.

1. Summary of grounds for appeal;

A. For reasons of mistake of facts or misapprehension of legal principles, each act of the defendant as stated in the facts charged does not constitute embezzlement or breach of trust, and it cannot be deemed that the defendant had the intent of embezzlement or breach of trust, or of unlawful acquisition or intent of unlawful acquisition.

1) The embezzlement of KRW 150 million in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) is insufficient (Article 1-A(a) of the original judgment). In order to prevent the former FF bank from re-collectioning KRW 150 million in the name of facility funds remaining in the account of the victim medical corporation, the Defendant remitted KRW 150 million to the Defendant’s I bank account in the name of the Defendant’s wife H for convenience, and used the above KRW 150 million in total for the victim corporation by transferring a certain amount to the victim corporation account once the operating expenses are needed.

B) The point of embezzlement of KRW 39,228,40 (Article 1-b of the original judgment)

(C) The Defendant purchased gift certificates with credit cards of the victim corporation and discounted them in cash, and deposited most of them into the account of the victim corporation and used them as operating funds of the victim corporation, in accordance with the agreement between the Defendant and L, which was the president of the victim corporation, namely, the agreement between the Defendant and L, which was the chief director of the victim corporation, to be paid as monthly rent, management fee, etc. (Article 1-c. of the original judgment).

The amount of money deposited by the defendant to some of the defendant's account without depositing the above merchandise coupon into the account of the victim's juristic person upon discount shall be granted credit loans, etc. in the name of the defendant's family.