A. Although there is a fact that the defendant alleged misunderstanding of facts and misunderstanding of legal principles signed on the notification of the implementation of the full-time management system on the side of the victimized company, there is no provision on the important matters for the implementation of the full-time management system in consultation with the company, it

Therefore, according to the existing taxi commission scheme, the Defendant does not constitute “a person who keeps another’s property.”

Even if the defendant falls under the "person who keeps another's property", if the total management system is applied, it is necessary to deposit only the remainder except 25% of the transportation revenue.

Therefore, most of the embezzlements stated in the facts charged of this case are included in the above 25%, so it is not necessary to deposit them with the company.

In addition, among the facts charged in this case, the amount of embezzlement in July 2018 should be deposited in the company if the above 25% is excluded, and the defendant was not dismissed on July 5, 2018, and if the defendant had worked until the end, there was no intention of illegal acquisition.

B. The lower court’s sentence (one million won of fine) on the ground of unreasonable sentencing is too unreasonable.

2. Determination

A. (1) As to the assertion of mistake of facts and misapprehension of legal principles, Articles 21 and 26 of the Passenger Transport Service Act provide that a transport business entity shall receive all charges or fares (transport gains) paid by a transport employee to a transport employee from the transport employee, and that the transport employee shall pay the full amount of transport gains to the transport business entity, and that the transport employee shall pay the full amount of transport gains.

B. The transportation company and its employees receive a certain amount of wages from the transportation company and pay all the transportation revenues on the day to the transportation company, but the transportation company shall settle the transportation revenues paid by the employees on a monthly basis.