Although the Defendant received refund from the victim, 36 million won, which is the remaining amount after deducting 10% of the penalty, was transferred to the national bank passbook (Account Number:F) in the name of the Defendant, and was kept for the victim, 27 million won, which is the difference, was used arbitrarily as the operating expenses of the company around that time.

Accordingly, the defendant embezzled the victim's property.

2. Determination: (a) On August 31, 2010, the victim deposited KRW 63 million in the Defendant’s national bank account in excess of a lawful termination refund; and (b) on September 1, 2010, the said money was transferred to G bank account operated by the Defendant to KRW 40,000,000; and (c) on September 14, 2010, it is recognized that the Defendant paid all as operating expenses, etc. of the company until September 14, 2010.

However, the following circumstances acknowledged by the record, namely, that the defendant did not directly deal with the business of entering into the above membership agreement and paying down payment, etc., and caused H, an employee of the company, to pay down payment, etc., and at the time when the above 63 million won was remitted, the defendant had the above national bank account keep the passbook to I, an employee of the accounting staff, and I manage the account, such as deposit and withdrawal entirely. The defendant did not understand the detailed details of the deposit and the fact that the defendant did not know of the detailed contents of the deposit and that I paid the above money as the company operating expenses, etc. by the defendant's instruction, but the defendant and I did not know about the accurate amount of the deposit for termination, and thereafter did not mention it from the victim.