All appeals filed by A and prosecutor are dismissed.

A. Defendant A (the mistake of facts and misapprehension of legal principles) added the grounds for appeal to the grounds for appeal on the first trial date, but this cannot serve as a legitimate ground for appeal due to the assertion after the deadline for submission of the grounds for appeal expires.

Even if examining ex officio the lower court’s sentencing does not seem to be too unreasonable (the Defendant A’s embezzlement of KRW 20 million, embezzled as attorney’s fees, was returned to the D Association; however, the Defendant’s intent not to punish the said union, which is the victim, has already been reflected in the sentencing of the lower court, and thus, it is difficult to view the above fact of returning the embezzlement money as a new change in circumstances to the extent that the lower court’s punishment would be changed). (1) Of the instant case No. 2018Gahap133, the part of the occupational embezzlement of attorney-at-law’s expenses, among the cases No. 2018Gahap133, the Plaintiff filed an application for a provisional disposition against the Defendant A to dispute the status of the president of the

(2) Defendant A filed a lawsuit against Plaintiff on the merits. Whether Defendant A’s status as the president of the partnership is closely related to the partnership itself. As such, Defendant A paid KRW 20 million at the attorney’s fee for both the instant provisional disposition and the principal lawsuit. Moreover, the attorney’s fee was later used for holding a general meeting, such as advisory expenses for convening a general meeting of D association. Therefore, the aforementioned attorney’s fee was incurred for the performance of the duties of D association, and thus, it cannot be deemed embezzlement. (2) Defendant A requested for the settlement of unpaid benefits to H Co., Ltd. (hereinafter “H”) under the obligation to pay the principal of the partnership due to the Plaintiff’s failure to receive KRW 19 million out of the amount of benefits for the president of the partnership from August 2008 to December 2, 2010.

Accordingly, H is out of the land allotted by the defendant A for the settlement of accounts or payment in kind.