A. The fact that C Co., Ltd. (hereinafter “A”) received advance payment of insurance premiums from victims, and the fact that the insurance company did not pay the insurance premiums paid in advance by victims is recognized.

However, it is not a company that has received the advance payment of insurance premiums from the victims, and it is not the management of the company that uses the advance payment insurance premiums for other purposes.

The defendant was in charge of the business set and did not participate in the entry and withdrawal of the company's funds.

B. Where the victims recruited another customer, the company paid allowances, such as sales reporters and sales incentives, and where the customer recruited by the victims purchased insurance instead of paying the Internet shopping mall, but did not pay the insurance premium, the victims who received various allowances are jointly and severally liable. Thus, even if the victims used the advance payment insurance premium for the customer’s insurance premium, etc. collected, it cannot be deemed as embezzlement.

2. Determination:

A. According to each evidence duly adopted and investigated by the court below and the court below, (1) whether the Defendant was involved in the embezzlement of this case, and each evidence duly adopted and examined by the court below, (1) the Defendant entered the company around March 2009 and held the position of the head of the headquarters for distribution business, (2) the Defendant first started the work related to the Internet shopping mall, and (3) the Defendant received KRW 990,000 from customers of the Internet shopping mall in order to revitalize the sale of the Internet shopping mall, and (4) the Defendant is an insurance agency E

In order to arrange for subscription to insurance products sold in E, to receive insurance premiums from customers, and to receive 600% of the monthly insurance premiums paid by the above customers from E in return, and to receive insurance commission, the defendant is related to attracting customers, receiving insurance premiums, and paying insurance premiums to E.