Nevertheless, the judgment of the court below which acquitted the Defendant of the facts charged of this case is erroneous and adversely affected by the judgment.

2. In addition to the circumstances described in the judgment of the court below on the grounds of innocence, the court below asserts to the effect that the defendant's deception is sufficiently recognized on the following grounds: (i) The so-called "written account book" prepared by the defendant, which was presented by the prosecutor as the main ground that the sales details and the membership roll were manipulatedd, is used as a large data on the actual sales and the number of members; (ii) the fact that the details of the credit card sales presented by the victim are excessively appropriated as approximately KRW 3.6 million, but it is not possible that the amount was excessively appropriated as above in the course of the preparation of the membership management program; (iii) the prosecutor manipulates the sales details and the membership list by the method that the defendant cancels the approval of the credit card sales and led the defendant to the confession. Furthermore, the facts that the defendant attempted to cancel the "after the approval of the credit card" as mentioned above are acknowledged, but the defendant's act and the credit card member list were not approved by the defendant from 3.101 to 3.181.